Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd
Print
Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2025]

CHAPTER XXI  -  MISCELLANEOUS

TaxGPT

Summarize Section 148 by TaxGPT in
  AA   |   Print

Section 148 - Special procedure for certain processes.

148. 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.


Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
References:

For notified registered person 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 Jun, 2019
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 Mar, 2019 and Notification No. 6/2019 Integrated Tax (Rate) dated 29 Mar, 2019
24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)