MGST Act 148अध्याय XXI · Chapter XXI

धारा 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 taxable persons, and the special procedures to be followed by such taxable persons including those with regard to registration, furnishing of return, payment of tax and administration of such taxable persons.

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