THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
MISCELLANEOUS
Section 148:
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.