Special Procedures Under Section 148 of CGST Act: Notifications on Quarterly Returns, Tax Payment for Construction Services

Section 148 of the CGST Act, 2017 allows for the establishment of special procedures for certain processes via government notifications, based on GST Council recommendations. These procedures cover registration, return filing, tax payment, and administration, and specify applicable conditions and safeguards for certain registered classes. Notable notifications include No. 57/2017, which prescribes quarterly return filings for taxpayers with turnovers up to Rs. 1.5 crores, and No. 04/2018, detailing tax payment procedures for services involving construction and development rights exchange.