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of <h1>Government Can Set Special GST Procedures for Specific Groups Under Section 148 of 2017 Act</h1> The Madhya Pradesh Goods and Services Tax Act, 2017, under Section 148, allows the government to establish special procedures for specific classes of registered persons. These procedures, recommended by the Council and subject to prescribed conditions and safeguards, may pertain to registration, return filing, tax payment, and administration. This provision aims to tailor processes for certain groups to ensure compliance and efficient tax management.
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