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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Special Procedures for Certain Taxpayers Under Section 148 of Assam GST Act 2017 Aim to Streamline Processes</h1> Section 148 of the Assam Goods and Services Tax Act, 2017, allows the government to establish special procedures for specific classes of registered persons. These procedures, recommended by the Council and subject to prescribed conditions and safeguards, may pertain to registration, return filing, tax payment, and administration. The goal is to streamline processes for certain groups under the Goods and Services Tax framework.