Special procedure for certain processes: notification powers modify registration, return, payment and compliance obligations under GST. Section 148 empowers the Government, on GST Council recommendation, to notify special procedures altering registration, return-filing, tax payment and administrative obligations for specified persons. Notifications referenced include: exemption from GST on advances for goods subject to return-wise disclosure; exemptions from annual or reconciliation returns for certain foreign suppliers and airlines with alternative authentication; notification of interim/resolution professionals as notified debtors for limited periods; and an amnesty measure permitting delayed filing by non-filers subject to interest and late fees, with deemed withdrawal of assessments upon compliance.
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 for certain processes: notification powers modify registration, return, payment and compliance obligations under GST.
Section 148 empowers the Government, on GST Council recommendation, to notify special procedures altering registration, return-filing, tax payment and administrative obligations for specified persons. Notifications referenced include: exemption from GST on advances for goods subject to return-wise disclosure; exemptions from annual or reconciliation returns for certain foreign suppliers and airlines with alternative authentication; notification of interim/resolution professionals as notified debtors for limited periods; and an amnesty measure permitting delayed filing by non-filers subject to interest and late fees, with deemed withdrawal of assessments upon compliance.
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