Section 148 – Special Procedure for Certain Processes

(Under the Central Goods and Services Tax Act, 2017)

Statutory Framework

Section 148 empowers the Government, on the recommendation of the GST Council, to notify certain classes of registered persons and prescribe a special procedure to be followed by such persons. The section operates only through a notification issued in the Official Gazette specifying both the class of persons and the procedure applicable to them.

Scope of the Special Procedure

The special procedure that may be prescribed under this section can relate to:

• Registration requirements
• Furnishing of returns
• Payment of tax
• Administrative compliance under the Act

The provision enables the Government to prescribe a distinct compliance mechanism for notified classes without altering the substantive charging or valuation provisions of the Act.

Mode and Conditions of Exercise

The power under Section 148 is conditional in nature. It can be exercised only by the Government, only upon recommendation of the GST Council, and only through a formal notification. In the absence of a notification, the section does not independently impose any obligation.

Legal Character

Section 148 is an enabling and procedural provision. It does not create tax liability, alter tax rates, or amend the scope of supply. It authorises the prescription of a special compliance procedure applicable to specified classes of registered persons as notified.