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Section 148 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
148. Special procedure for certain processes.-
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.
Related Sections
- Section 110: President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
- Section 157: Protection of action take under this Act
- Section 50: Interest on delayed payment of tax
- Section 126: General disciplines related to penalty
- Section 93: Special provisions regarding liability to pay tax, interest or penalty in certain cases
Related Acts
* Only for reference.