Special procedures for tax compliance enable notified modifications to registration, returns, payment and administration obligations. Section 148 empowers the government, on GST Council recommendation, to notify special procedures for registration, return filing, tax payment and administration, with each notification stating applicable classes of registered persons and the conditions and safeguards; example measures include quarterly GSTR 1 for small taxpayers and a special payment procedure for construction services against transfer of development rights.
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 procedures for tax compliance enable notified modifications to registration, returns, payment and administration obligations.
Section 148 empowers the government, on GST Council recommendation, to notify special procedures for registration, return filing, tax payment and administration, with each notification stating applicable classes of registered persons and the conditions and safeguards; example measures include quarterly GSTR 1 for small taxpayers and a special payment procedure for construction services against transfer of development rights.
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