Sidebar
CHAPTER XXI - MISCELLANEOUS
Section 143 - Job work procedure...
Section 144 - Presumption as to do...
Section 145 - Admissibility of mic...
Section 146 - Common Portal...
Section 147 - Deemed exports...
Section 148 - Special procedure fo...
Section 149 - Goods and services t... Section 150 - Obligation to furnis... Section 151 - Power to call for in... Section 152 - Bar on disclosure of... Section 153 - Taking assistance fr... Section 154 - Power to take sample... Section 155 - Burden of proof... Section 156 - Persons deemed to be... Section 157 - Protection of action... Section 158 - Disclosure of inform... Section 159 - Publication of infor... Section 160 - Assessment proceedin... Section 161 - Rectification of err... Section 162 - Bar on jurisdiction ... Section 163 - Levy of fee... Section 164 - Power of Government ... Section 165 - Power to make regula... Section 166 - Laying of rules, reg... Section 167 - Delegation of powers... Section 168 - Power to issue instr... Section 168A - Power of Government... Section 169 - Service of notice in... Section 170 - Rounding off of tax,... Section 171 - Anti profiteering me... Section 172 - Removal of difficult... Section 173 - Amendment of Act 32 ... Section 174 - Repeal and saving... Section 158A - Consent based shari...Section 148 - Special procedure for certain processes
https://gstgyaan.com/section-148-of-the-cgst-act-special-procedure-for-certain-processes
148. Special procedure for certain processes.[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. |
GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263