Special procedures for taxable persons allow notification-based registration, return, payment and administration under council-approved government rules. Special procedures may be specified for notified classes of taxable persons to streamline registration, return filing, tax payment and administrative ... Summary
Special procedures for taxable persons allow notification-based registration, return, payment and administration under council-approved government rules.
Special procedures may be specified for notified classes of taxable persons to streamline registration, return filing, tax payment and administrative dealings; the Central or State Government, on the Council's recommendation and by notification, may impose conditions and safeguards and enable such persons to opt into the prescribed regime administered by CGST or SGST officers.
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