Section 148 of Sikkim GST Act 2017 : Special procedure for certain processes

By | June 10, 2018
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(Last Updated On: June 11, 2018)

Section 148 of Sikkim GST Act 2017

[ Section 148 of Sikkim GST Act 2017 explains Special procedure for certain processes and is covered in  CHAPTER XXI MISCELLANEOUS]

[ Enforced with effect from 1-7-2017. ]

Special procedure for certain processes

148. The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration of such persons.


Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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