Section 148 of CGST Act 2017: Special Procedure for Certain Processes

Provisions under Section 148 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Special Procedure for Certain Processes”, are as under:

Section 148 of CGST Act 2017: Special Procedure for Certain Processes (CHAPTER XXI – MISCELLANEOUS)

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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 148 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

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