THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
MISCELLANEOUS
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 person
, 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.