Chapter XXI - Miscellaneous
Section 148
Section 148: Special procedure for certain processes
The Government may notify special GST procedures for selected registered-person classes, subject to statutory recommendations and safeguards.
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Need advice on Section 148?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Key takeaways
Class-based power
The notification must identify the registered-person class and its special procedure.
Possible areas
Procedures may concern registration, returns, tax payment or administration.
Notification-specific compliance
A business should check its precise notification rather than assume a generally applicable exception.
Class-based power
The notification must identify the registered-person class and its special procedure.
Possible areas
Procedures may concern registration, returns, tax payment or administration.
Notification-specific compliance
A business should check its precise notification rather than assume a generally applicable exception.
Practical checklist
Do
- Identify the registered-person class.
- Read the current notification and effective date.
- Map each prescribed special step to existing compliance.
Frequently asked questions
Does section 148 automatically change all taxpayers’ returns?
No. A notification must specify the class and special procedure.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026