The Central Goods and Services Act, 2017 (CGST Act)

Section 148 of the Central Goods and Services Act, 2017 (CGST Act)

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 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.