Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 148 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Special procedure for certain processes under CGST Act 2017.
Recently, we have discussed in detail section 147 (i.e. Common Portal) of CGST Act 2017. Today, we learn the provisions of section 148 of the CGST Act 2017. Complete Details of CGST Section 148 – Deemed exports. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 148 of CGST Act 2017
Section 148 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 148 of CGST Act 2017 read with Central GST Rules 2017.
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.