Special procedure notification enables tailored registration, return and tax administration rules for specified classes of taxable persons. Section 148 authorizes the State Government, on the Council's recommendation and subject to prescribed conditions and safeguards, to notify classes of ... Summary
Special procedure notification enables tailored registration, return and tax administration rules for specified classes of taxable persons.
Section 148 authorizes the State Government, on the Council's recommendation and subject to prescribed conditions and safeguards, to notify classes of taxable persons and specify special procedures governing registration, return filing, tax payment and administrative treatment of those notified taxable persons.
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