Section 148
Special procedure for certain processes.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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.