https://www.taxtmi.com/manuals?id=2732 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. en-us Fri, 12 May 2023 12:47:00 +0530 Mon, 09 Sep 2024 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2732 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. Manuals GST Fri, 12 May 2023 12:47:00 +0530 https://www.taxtmi.com/manuals?id=2732