Special procedures for registered persons enable notified classes to follow tailored GST registration, return and tax payment rules. Government may, on Council recommendation and subject to prescribed conditions and safeguards, notify classes of registered persons and specify special procedures for those persons covering registration, furnishing of returns, payment of tax and administration.
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 procedures for registered persons enable notified classes to follow tailored GST registration, return and tax payment rules.
Government may, on Council recommendation and subject to prescribed conditions and safeguards, notify classes of registered persons and specify special procedures for those persons covering registration, furnishing of returns, payment of tax and administration.
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