Section 148 is the power behind special compliance schemes for particular sectors or situations.
Key points
- Under section 148 of the CGST Act, 2017 the Government, on the Council's recommendation, may notify classes of registered persons and the special procedures they follow for registration, furnishing returns, payment of tax and administration.
The provisions
148Special procedure for certain processes
Statutory text
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.
*Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- What is a special procedure under section 148 of GST?
- A notified procedure for a class of registered persons covering registration, returns, payment or administration, such as the QRMP scheme.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Examples include the quarterly-return-monthly-payment scheme, the procedure for persons whose registration was cancelled and who sought revocation within extended time, and the special procedure for manufacturers of pan masala and tobacco products (machine registration).