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<h1>Special Procedures for Registered Persons Under Section 148 of Punjab GST Act 2017: Registration, Returns, and Tax Payment</h1> Section 148 of the Punjab Goods and Services Tax Act, 2017 allows the government, based on the Council's recommendations, to prescribe special procedures for specific classes of registered persons. These procedures may pertain to registration, return filing, tax payment, and administrative processes. The implementation of these procedures is subject to certain conditions and safeguards as outlined by the government.