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of <h1>Section 148 of Kerala GST Ordinance 2017: Special Procedures for Certain Registered Persons on Tax and Administration.</h1> Section 148 of the Kerala Goods and Services Tax Ordinance, 2017 allows the government, based on the Council's recommendations, to notify specific classes of registered persons who must follow special procedures. These procedures pertain to registration, return filing, tax payment, and administration. The implementation of these procedures is subject to prescribed conditions and safeguards.
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