Section 148 in Telangana Goods and Services Tax Act, 2017
148. Special Procedure for certain processes.
- The Government may, on the recommendations of the Council, and subject to such conditions and safe guards as may be prescribed, notify certain classes of [registered persons] [Substituted for the words 'taxable persons' by Act 3 of 2019, (w.e.f. 01.07.2017).], and the special procedures to be followed by such [registered persons] [Substituted for the words 'taxable persons' by Act 3 of 2019, (w.e.f. 01.07.2017).] including those with regard to registration, furnishing of return, payment of tax and administration of such [registered persons] [Substituted for the words 'taxable persons' by Act 3 of 2019, (w.e.f. 01.07.2017).].
