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        GST - States

        Section 148 - Special procedure for certain processes.

        Gujarat Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Special procedures for registered persons enable tailored registration, return and payment regimes under prescribed safeguards. The Government may, on the Council's recommendations, notify classes of registered persons and prescribe special procedures for registration, return furnishing, tax payment and administration, subject to prescribed conditions and safeguards.
                          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 tailored registration, return and payment regimes under prescribed safeguards.

                                The Government may, on the Council's recommendations, notify classes of registered persons and prescribe special procedures for registration, return furnishing, tax payment and administration, subject to prescribed conditions and safeguards.


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