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Section 148 of CGST Act : Special procedure for certain processes (Updated till on July 2024)

Section 148 Summary Chart :

 

Section 148 of CGST Act : Special procedure for certain processes

 

The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration of such persons. 

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