Special procedure notification enables tailored compliance for notified registered persons, affecting registration, returns and tax administration. Section 148 empowers the Government, on the Council's recommendation and subject to prescribed conditions and safeguards, to notify classes of registered persons and prescribe a special procedure governing registration, furnishing of returns, payment of tax and administration for those notified persons.
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 procedure notification enables tailored compliance for notified registered persons, affecting registration, returns and tax administration.
Section 148 empowers the Government, on the Council's recommendation and subject to prescribed conditions and safeguards, to notify classes of registered persons and prescribe a special procedure governing registration, furnishing of returns, payment of tax and administration for those notified persons.
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