SPECIAL PROCEDURE FOR CERTAIN PROCESSES [SECTION 148 OF THE CGST ACT, 2017]

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7. SPECIAL PROCEDURE FOR CERTAIN PROCESSES [SECTION 148 OF THE CGST ACT, 2017] 7.1. Section 148 of the CGST Act, 2017 is an enabling provision for prescribing special procedures for certain processe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... following matters: (i) Registration (ii) Filing of returns (iii) Payment of tax (iv) Administration 7.2. Some notifications issued by the Government under this section are: * Notification ....