Special procedures for notified registered persons enable tailored compliance for registration, returns, payment and administration. The Government, on recommendations of the Council and subject to prescribed conditions and safeguards, may notify classes of registered persons and specify special procedures for those persons concerning registration, furnishing of returns, payment of tax and administration.
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 procedures for notified registered persons enable tailored compliance for registration, returns, payment and administration.
The Government, on recommendations of the Council and subject to prescribed conditions and safeguards, may notify classes of registered persons and specify special procedures for those persons concerning registration, furnishing of returns, payment of tax and administration.
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