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The Central Goods and Services Tax Act, 2017
CHAPTER XXI - MISCELLANEOUS PROVISIONS

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 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.