Section 148 of CGST Act

Special procedure for certain processes

Enforced w.e.f. 1-7-2017.

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.

For persons who did not file complete Form GST REG -26 of CGST Rules, 2017 but received only a Provisional Identification Number (PID) till 31-12-2017 may now apply for GSTIN, see Notification No. 31/2018-Central Tax, 6-8-2018.

For notified Registered Persons who shall follow Special Procedure for Furnishing Details of Supplying Online Information and Data Base access or Retrieval services From a Place Outside India to a Person in India, see Notification No. 30/2019-Central Tax, dated 28-6-2019.

For persons whose principal place of business in Union Territory of Daman and Diu and Dadra and Nagar Haveli have to follow certain special procedure till 31-7-2020, see Notification No. 10/2020-Central Tax, dated 21-3-2020.

For corporate debtors have to follow special notified procedures with respect to registration, filling of return and availing of input tax credit during corporate insolvency resolution process, see Notification No. 11/2020-Central Tax, dated 21-3-2020.

For builders, time of accrual of tax liability, in case of TDR,

see Notification No. 4/2018- Central Tax (Rate), dated 25-1-2018;

Notification No. 4/2018-Integrated Tax (Rate), dated 25-1-2018; and

Notification No. 4/2018-Union Territory Tax (Rate), dated 25-1-2018.

For notified classes of registered persons in whose case liability shall arise on specified date,

see Notification No. 6/2019-Central Tax (Rate), dated 29-3-2019; and

Notification No. 6/2019- Integrated Tax (Rate), dated 29-3-2019; and

Notification No. 6/2019-Union Territory Tax (Rate), dated 29-3-2019.