The Central Goods and Services Tax Act, 2017
Chapter-XXI Miscellaneous
Section 148: Special procedure for certain processes.
148. 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.
References
Enforcement:
Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].
Notifications:
n1: Provisional Identification Number (PID) GSTIN, refer Notification No. 31/2018 – Central Tax dated 06.08.2018.
n2. Special procedure or aggregate turnover of up to 1.5 crore for furnishing the details of outward supply. [CGST Notification No. 71/2017– Central Tax dated 29.12.2017]
n3. For Return and Statements for Composition levy under Section 10, refer Notification No. 21/2019 – Central Tax dated 23.04.2019.
n4. Electronic Commerce Operator (ECO) required to collect TCS u/s 52 as the class of persons shall follow the special procedure in respect of supply of goods made through it by the persons paying tax under section 10. [Notification No. 36/2023 – Central Tax dated 04.08.2023]
n5. Special procedure to be followed by a registered person engaged in manufacturing of the goods as specified. [Notification No. 04/2024– Central Tax dated 05.01.2024]
n6. GST on supplying the development rights by entering into a conveyance deed or similar instrument (for example allotment letter). [Notification No. 04/2018- Central Tax (Rate) dated 25.01.2018], Notification No. 06/2019-Central Tax (Rate) dated 29th March, 2019