Special procedure notification allows tailored registration, return, payment and administration rules for notified classes of registered persons. Section 148 authorises the Government, on the Council's recommendation and subject to prescribed conditions and safeguards, to notify classes of registered persons and prescribe special procedures relating to registration, furnishing of returns, payment of tax and administration for those notified classes.
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 notification allows tailored registration, return, payment and administration rules for notified classes of registered persons.
Section 148 authorises the Government, on the Council's recommendation and subject to prescribed conditions and safeguards, to notify classes of registered persons and prescribe special procedures relating to registration, furnishing of returns, payment of tax and administration for those notified classes.
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