Special procedure notification powers enable tailored compliance procedures for notified registered persons under GST framework. The Government, on the recommendation of the Council, may notify classes of registered persons and specify special procedures they must follow, including procedures for registration, furnishing of returns, payment of tax 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 procedure notification powers enable tailored compliance procedures for notified registered persons under GST framework.
The Government, on the recommendation of the Council, may notify classes of registered persons and specify special procedures they must follow, including procedures for registration, furnishing of returns, payment of tax and administration, subject to prescribed conditions and safeguards.
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