SPECIAL PROCEDURE FOR CERTAIN PROCESSES [SECTION 148 OF THE CGST ACT, 2017] - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

7. SPECIAL PROCEDURE FOR CERTAIN PROCESSES [SECTION 148 OF THE CGST ACT, 2017] 7.1. Section 148 of the CGST Act, 2017 is an enabling provision for prescribing special procedures for certain processes. The following are noteworthy in this regard: Such procedures shall be prescribed by way of a notification issued by the Government, on recommendations of the GST Council. The conditions and safeguards and the classes of registered persons to whom such procedures will be applicable shall be stated in the notification itself. The special procedures may be prescribed with regard to the following matters: (i) Registration (ii) Filing of returns (iii) Payment of tax (iv) Administration 7.2. Some notifications issued by the Government under this section are: Notification No. 57/2017 CT dated 15.11.2017 seeks to prescribe quarterly furnishing of return in Form GSTR-1 for taxpayers having aggregate turnover of up to Rs. 1.5 crores. Notification No. 04/2018 CT (Rate) dated 25.01.2018 seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development rights and vice versa.