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.
Section 148: Special procedure for certain processes.
The Central Goods and Services Tax Act, 2017Central Act · Act 12 of 2017
Where this provision sits
| Act | The Central Goods and Services Tax Act, 2017 |
|---|---|
| Section | 148 |
| Marginal note | Special procedure for certain processes. |
| Jurisdiction | Central |
| Status | In force as published by the source |
| Judgments citing it | 2 |
Judgments that turned on this provision
- WPA/20176/2025 of M/S SVAKSHA DISTILLERY LIMITED AND ANR Vs THE ASSISTANT CMMISSIONER OF WB STATE TAX, BARASAT CHARGE AND ORSCalcutta High Court · 2025-11-17
- WP/42258/2025 of M/s GM Plastics Vs SUPERINTENDENT OF CGST AND C.EX.,Madras High Court · 2025-11-07
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