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Under section 148, Central Goods and Services Tax Act, 2017 (65)

13 October 2017Notification 40/2017-CT [N106ME]
Notification of the Central Government, 40/2017-Central Tax15 November 2017Notification 57/2017-CT [N1087G]
Notification of the Central Government, 57/2017-Central Tax15 November 2017Notification 66/2017-CT [N108GV]
Notification of the Central Government, 66/2017-Central Tax29 December 2017Notification 71/2017-CT [N108NH]
Notification of the Central Government, 71/2017-Central Tax25 January 2018Notification 4/2018-CT (Rate) [N109HX]
Notification of the Central Government, 4/2018-Central Tax (Rate)28 March 2018Notification 17/2018-CT [N10AF8]
Notification of the Central Government, 17/2018-Central Tax6 August 2018Notification 31/2018-CT [N10CDM]
Notification of the Central Government, 31/2018-Central Tax10 August 2018Notification 33/2018-CT [N10CFG]
Notification of the Central Government, 33/2018-Central Tax24 August 2018Notification 38/2018-CT [N10CM3]
Notification of the Central Government, 38/2018-Central Tax10 September 2018Notification 43/2018-CT [N10CSS]
Notification of the Central Government, 43/2018-Central Tax26 October 2018Notification 58/2018-CT [N10DHD]
Notification of the Central Government, 58/2018-Central Tax29 November 2018Notification 64/2018-CT [N10DSX]
Notification of the Central Government, 64/2018-Central Tax31 December 2018Notification 67/2018-CT [N10EJ7]
Notification of the Central Government, 67/2018-Central Tax31 December 2018Notification 71/2018-CT [N10EPF]
Notification of the Central Government, 71/2018-Central Tax7 March 2019Notification 11/2019-CT [N10FND]
Notification of the Central Government, 11/2019-Central Tax29 March 2019Notification 6/2019-CT (Rate) [N10G7Z]
Notification of the Central Government, 6/2019-Central Tax (Rate)23 April 2019Notification 21/2019-CT [N10GQT]
Notification of the Central Government, 21/2019-Central Tax28 June 2019Notification 27/2019-CT [N10H2H]
Notification of the Central Government, 27/2019-Central Tax28 June 2019Notification 30/2019-CT [N10H5Z]
Notification of the Central Government, 30/2019-Central Tax18 July 2019Notification 34/2019-CT [N10HE9]
Notification of the Central Government, 34/2019-Central Tax29 July 2019Notification 35/2019-CT [N10HFB]
Notification of the Central Government, 35/2019-Central Tax31 August 2019Notification 38/2019-CT [N10HXA]
Notification of the Central Government, 38/2019-Central Tax30 September 2019Notification 23/2019-CT (Rate) [N10JY0]
Notification of the Central Government, 23/2019-Central Tax (Rate)9 October 2019Notification 45/2019-CT [N10KA9]
Notification of the Central Government, 45/2019-Central Tax9 October 2019Notification 47/2019-CT [N10KC5]
Notification of the Central Government, 47/2019-Central Tax24 October 2019Notification 50/2019-CT [N10KF3]
Notification of the Central Government, 50/2019-Central Tax14 November 2019Notification 52/2019-CT [N10KHT]
Notification of the Central Government, 52/2019-Central Tax26 November 2019Notification 62/2019-CT [N10KY4]
Notification of the Central Government, 62/2019-Central Tax1 January 2020Notification 3/2020-CT [N10MVJ]
Notification of the Central Government, 3/2020-Central Tax16 March 2020Notification 9/2020-CT [N10N5F]
Notification of the Central Government, 9/2020-Central Tax21 March 2020Notification 10/2020-CT [N10N69]
Notification of the Central Government, 10/2020-Central Tax21 March 2020Notification 11/2020-CT [N10N7B]
Notification of the Central Government, 11/2020-Central Tax21 March 2020Notification 12/2020-CT [N10N8N]
Notification of the Central Government, 12/2020-Central Tax23 March 2020Notification 21/2020-CT [N10NH2]
Notification of the Central Government, 21/2020-Central Tax23 March 2020Notification 24/2020-CT [N10NM8]
Notification of the Central Government, 24/2020-Central Tax23 March 2020Notification 27/2020-CT [N10NQE]
Notification of the Central Government, 27/2020-Central Tax3 April 2020Notification 34/2020-CT [N10P53]
Notification of the Central Government, 34/2020-Central Tax5 May 2020Notification 39/2020-CT [N10PCH]
Notification of the Central Government, 39/2020-Central Tax9 June 2020Notification 45/2020-CT [N10PJ8]
Notification of the Central Government, 45/2020-Central Tax13 July 2020Notification 59/2020-CT [N10Q57]
Notification of the Central Government, 59/2020-Central Tax31 August 2020Notification 64/2020-CT [N10QAS]
Notification of the Central Government, 64/2020-Central Tax1 October 2020Notification 73/2020-CT [N10QN2]
Notification of the Central Government, 73/2020-Central Tax15 October 2020Notification 74/2020-CT [N10QRR]
Notification of the Central Government, 74/2020-Central Tax15 October 2020Notification 77/2020-CT [N10QVY]
Notification of the Central Government, 77/2020-Central Tax10 November 2020Notification 85/2020-CT [N10R6R]
Notification of the Central Government, 85/2020-Central Tax1 May 2021Notification 10/2021-CT [N10RXB]
Notification of the Central Government, 10/2021-Central Tax1 June 2021Notification 25/2021-CT [N10SGN]
Notification of the Central Government, 25/2021-Central Tax2 June 2021Notification 3/2021-CT (Rate) [N10SS7]
Notification of the Central Government, 3/2021-Central Tax (Rate)5 July 2022Notification 11/2022-CT [N10WSK]
Notification of the Central Government, 11/2022-Central Tax28 September 2022Notification 20/2022-CT [N10Y0C]
Notification of the Central Government, 20/2022-Central Tax31 March 2023Notification 3/2023-CT [N10Z64]
Notification of the Central Government, 3/2023-Central Tax31 March 2023Notification 6/2023-CT [N10Z9T]
Notification of the Central Government, 6/2023-Central Tax17 July 2023Notification 23/2023-CT [N10ZXQ]
Notification of the Central Government, 23/2023-Central Tax17 July 2023Notification 24/2023-CT [N10ZYH]
Notification of the Central Government, 24/2023-Central Tax31 July 2023Notification 29/2023-CT [N110MY]
Notification of the Central Government, 29/2023-Central Tax31 July 2023Notification 30/2023-CT [N110NW]
Notification of the Central Government, 30/2023-Central Tax4 August 2023Notification 36/2023-CT [N110V0]
Notification of the Central Government, 36/2023-Central Tax4 August 2023Notification 37/2023-CT [N110WE]
Notification of the Central Government, 37/2023-Central Tax25 September 2023Notification 47/2023-CT [N1116V]
Notification of the Central Government, 47/2023-Central Tax29 September 2023Notification 50/2023-CT [N111F9]
Notification of the Central Government, 50/2023-Central Tax2 November 2023Notification 53/2023-CT [N112E7]
Notification of the Central Government, 53/2023-Central Tax5 January 2024Notification 3/2024-CT [N112QG]
Notification of the Central Government, 3/2024-Central Tax5 January 2024Notification 4/2024-CT [N112RE]
Notification of the Central Government, 4/2024-Central Tax10 April 2024Notification 8/2024-CT [N112Z0]
Notification of the Central Government, 8/2024-Central Tax8 October 2024Notification 22/2024-CT [N113QM]
Notification of the Central Government, 22/2024-Central Tax

Text

Open at its own address /S10-B0B

Section 148, Central Goods and Services Tax Act, 2017 [S10-B0B]

As at 8 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].

In Central Goods and Services Tax Act, 2017 [A10-25N]. This text from 1 July 2017. No other text held.

Cite: Section 148, Central Goods and Services Tax Act, 2017 [S10-B0B]. Machine: S10-B0B.

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.

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"

156 more.

Cited by (1)

Section 122A, Central Goods and Services Tax Act, 2017 [S10-A47], 12 April 2017, Band A. "section 148".

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