Special procedure for certain processes

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141

Central Goods and Service Tax Act, 2017

Special procedure for certain processes (Sec. 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.

Notes

  • This section confers powers on the Government to notify certain classes of registered persons, and the special procedures to be followed by such persons on the recommendations of the Council.

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