Section 148, Central Goods and Services Tax Act, 2017 [S10-B0B]
As at 7 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
148. Special procedure for certain processes.—
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.
Defined terms in this text (3)
Government: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (23) "Government" or the Government shall include both the Central Government and any State Government;
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
registered: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
Made under this section, or naming it (181)
Notification No. 03/2020-Central Tax [N10-MVJ], 1 January 2020, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council"
Notification No. 03/2023-CENTRAL TAX [N10-Z64], 31 March 2023, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 03/2024-Central Tax [N11-2QG], 5 January 2024, in force. Recital: "In exercise of the powers conferred bysection148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as thesaid Act),the Central Government, on the recommendations of the Council"
Notification No. 04/2024-CENTRAL TAX [N11-2RE], 5 January 2024, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 06/2023-CENTRAL TAX [N10-Z9T], 31 March 2023, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 08/2024-Central Tax [N11-2Z0], 10 April 2024, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 09/2020-Central Tax [N10-N5F], 16 March 2020, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 10/2020-Central Tax [N10-N69], 21 March 2020, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Government, on the recommendations of the Council"
Notification No. 10/2021-Central Tax [N10-RXB], 1 May 2021, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council"
Notification No. 11/2019-Central Tax [N10-FND], 7 March 2019, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 11/2020-Central Tax [N10-N7B], 21 March 2020, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Government, on the recommendations of the Council"
Notification No. 11/2022-Central Tax [N10-WSK], 5 July 2022, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council"
Notification No. 12/2020-Central Tax [N10-N8N], 21 March 2020, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 17/2018-Central Tax [N10-AF8], 28 March 2018, in force. Recital: "— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act), the Central Government, on the recommendations of the Council"
Notification No. 34/2020-Central Tax [N10-P53], 3 April 2020, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council"
Notification No. 20/2022-Central Tax [N10-Y0C], 28 September 2022, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council"
Notification No. 21/2019-Central Tax [N10-GQT], 23 April 2019, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 21/2020-Central Tax [N10-NH2], 23 March 2020, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 22/2024-CENTRAL TAX [N11-3QM], 8 October 2024, in force. Recital: "In exercise of the powers conferred under the section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 23/2023-CENTRAL TAX [N10-ZXQ], 17 July 2023, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 24/2020-Central Tax [N10-NM8], 23 March 2020, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 24/2023-CENTRAL TAX [N10-ZYH], 17 July 2023, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 25/2021-Central Tax [N10-SGN], 1 June 2021, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council"
Notification No. 27/2019-Central Tax [N10-H2H], 28 June 2019, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 27/2020-Central Tax [N10-NQE], 23 March 2020, in force. Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Cited by (1)
Section 122A, Central Goods and Services Tax Act, 2017 [S10-A47], 12 April 2017, Band A. "section 148".
Not held (0)
none
Duties published under this section (0)
none