Section 148. Special procedure for certain processes
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Act
Central Goods and Services Tax Act, 2017
Section number
148
Section reader
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.
