Important Keyword: Section 148.
Table of Contents
GST Section 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.
*Enforced w.e.f. 1st July, 2017.
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