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Special procedure for registered persons allows class-based GST compliance through tailored registration, returns, tax payment, and administration. The Government may, on the recommendations of the Council and subject to prescribed conditions and safeguards, notify specified classes of registered persons for a special procedure applicable to their processes. The notification may regulate registration, return filing, tax payment, and administration of such persons, enabling differentiated compliance treatment for identified categories of registered taxpayers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special procedure for registered persons allows class-based GST compliance through tailored registration, returns, tax payment, and administration.
The Government may, on the recommendations of the Council and subject to prescribed conditions and safeguards, notify specified classes of registered persons for a special procedure applicable to their processes. The notification may regulate registration, return filing, tax payment, and administration of such persons, enabling differentiated compliance treatment for identified categories of registered taxpayers.
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