Sec 148 – Special procedure for certain processes

You are here :Home>Bare Law>Sec 148 – Special procedure for certain processes
Sec 148 – Special procedure for certain processes 2017-04-14T03:05:44+00:00

GST India Forum – Goods and Services Tax (GST) in India Forums Bare Law Sec 148 – Special procedure for certain processes

Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • Miloni ShahMiloni Shah
    Moderator
    Post count: 48
    Topics: 45
    Replies: 3
    Been thanked: 0 times
    #1195 |

    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.

    Priya MadrechaPriya Madrecha
    Moderator
    Post count: 280
    Topics: 4
    Replies: 276
    Been thanked: 1 time

    148.1. Introduction
    This section deals with notification of certain classes of registered persons, who would be required to follow certain special procedures.
    148.2. Analysis
    The Government can notify such persons upon recommendation of the GST Council. Such notified persons would be required to follow certain special procedures inter-alia relating to registration, returns, tax payment and administration aspects.

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.