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Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2024]

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 pro

References:

For notified registered person who shall follow special procedure for Furnishing Details of supplying online Information and data base Access or Retrieval services From a place outside India to a person in India see Notification No. 30/2019 Central Tax dated 28 Jun, 2019
For notified classes of registered persons in whose case liability shall arise on specified date see Notification No. 6/2019 Central Tax (Rate) dated 29 Mar, 2019 and Notification No. 6/2019 Integrated Tax (Rate) dated 29 Mar, 2019
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