Section 148 GGST Act 2017: Government Can Notify Special Procedures for Certain Taxpayers on Council's Recommendation.
Section 148 of the Gujarat Goods and Services Tax Act, 2017, allows the government, upon the Council's recommendation and under prescribed conditions and safeguards, to notify specific classes of registered persons. It outlines special procedures these persons must follow concerning registration, return filing, tax payment, and administration.
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