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.

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 148 of the CGST Act 2017, vide Central Tax Notification 9/2017 dt. 28/06/2017.

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Note: The CGST Act, 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.