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of <h1>Special Procedures for Certain Taxpayers Under Section 148 of Karnataka GST Act 2017: Registration, Returns, and Payments</h1> Section 148 of the Karnataka Goods and Services Tax Act, 2017, allows the government, based on the Council's recommendations, to specify special procedures for certain registered persons. These procedures may 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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