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.
Govt. has notified the Central Goods and Services Tax (CGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 2/2019 Central Tax dt. 29 Jan. 2019 except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the CGST Amendment Act, 2018 itself.
|Other GST Related Posts:|
|Central Goods and Services Tax (CGST):|
|CGST Act/ Definitions||CGST Rules|
|CGST Notifications||CGST Circulars|
|Integrated Goods and Services Tax (IGST):|
|IGST Act/ Definitions||IGST Rules|
|IGST Notifications||IGST Circulars|
|Union Territory Goods and Services Tax (UTGST):|
|UTGST Act/ Definitions||UTGST Rules|
|UTGST Notifications||UTGST Circulars|