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of <h1>New Section 148A in GST Act: Track and Trace System for Goods with Unique IDs and Electronic Records Introduced.</h1> The proposed section 148A of the Central Goods and Services Act introduces a track and trace mechanism for certain goods. The government, based on Council recommendations, can specify which goods and persons dealing with them are subject to this section. It allows for the establishment of a system for affixing unique identification markings on goods and electronic storage of related information. Persons handling these goods must affix the markings, provide necessary information, maintain records, and furnish details about manufacturing machinery. They are also required to pay prescribed amounts related to the system.
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