Chapter XXI CGST Miscellaneous (Section 143 to 174)
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Chapter XXI CGST Miscellaneous (Section 143 to 174)
Last updated at Dec. 16, 2024 by Teachoo
According to Section 148 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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.
