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of <h1>Section 148 GST Act: Special Procedures for Registration, Tax Payment, and More via Government Notifications Explained</h1> Section 148 of the GST Act allows for special procedures to be prescribed via government notifications based on GST Council recommendations. These procedures cover areas like registration, return filing, tax payment, and administration. Key notifications include: Notification No. 66/2017, which exempts GST on advances for goods but not services; Notification No. 30/2019, exempting certain online service suppliers from annual return filing; Notification No. 09/2020, exempting foreign airlines from reconciliation statements; Notification No. 11/2020, concerning insolvency-related debtors; and Notification No. 06/2023, offering an amnesty scheme for non-filers of GST returns with relaxed conditions.
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