Section 148 of CGST Act 2017: Special Procedure for Certain Processes
Provisions under Section 148 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Special Procedure for Certain Processes”, are as under:
Section 148 of CGST Act 2017: Special Procedure for Certain Processes (CHAPTER XXI – MISCELLANEOUS)
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.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.