Section 148: Special procedure for certain processes

Q: What does Section 148 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 148 CGST pertains to "Special procedure for certain processes". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 148 of The Central Goods and Services Tax Act, 2017 (CGST) governs special procedure for certain processes. As verified on 19 May 2026.

Q: Is Section 148 CGST still in force?

Yes, Section 148 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 148 CGST?

धारा 148 CGST is the Devanagari Hindi reference for Section 148 of the The Central Goods and Services Tax Act, 2017. Section 148 of The Central Goods and Services Tax Act, 2017 (CGST) governs special procedure for certain processes. As verified on 19 May 2026.

Q: What is Dhara 148 CGST?

Dhara 148 CGST is the Roman Hindi reference for Section 148 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 148 of The Central Goods and Services Tax Act, 2017 (CGST) governs special procedure for certain processes. As verified on 19 May 2026.

Q: How to cite Section 148 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 148, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 148 (India).

Law on Tips Editorial Board

- 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.