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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 148 TN GST Act: Govt Can Set Special Procedures for Certain Registrants on Registration, Tax Filing, and Payment.</h1> Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017, empowers the government to notify specific classes of registered persons who must adhere to special procedures. These procedures, recommended by the Council and subject to prescribed conditions and safeguards, pertain to registration, return filing, tax payment, and administration.
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