https://www.taxtmi.com/manuals?id=7733 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. en-us Tue, 25 Feb 2025 18:21:00 +0530 Thu, 06 Mar 2025 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7733 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. Manuals GST Tue, 25 Feb 2025 18:21:00 +0530 https://www.taxtmi.com/manuals?id=7733