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<h1>Special Procedures Under Section 148 of Chhattisgarh GST Act for Certain Registered Persons: Compliance and Safeguards Detailed.</h1> Section 148 of the Chhattisgarh Goods and Services Tax Act, 2017, allows the government, upon the Council's recommendations, to prescribe special procedures for certain classes of registered persons. These procedures may pertain to registration, return filing, tax payment, and administration. The government can impose specific conditions and safeguards for these processes, ensuring compliance with the statutory framework.