Section 148 Telangana GST Act 2017
[ Section 148 Telangana GST Act 2017 explains Special Procedure for certain processes and is covered in Chapter XXI : Miscellaneous ]
Special Procedure for certain processes.
148. 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 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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