Provisions under Section 148 of the CGST Act 2017 relating to “Special Procedure for Certain Processes”:
Section 148: Special Procedure for Certain Processes (CHAPTER XXI: MISCELLANEOUS) [*1]
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.
Notes (History of Amendments in Bare Text):
1. CGST Section 148 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
| You can also visit CGST Act, 2017 (last updated 30/09/2025) or GST Updates for more updates from time to time. |