Section 148 empowers to amend precess of GST Returns, Tax Payments
As per Section 148 of the CGST Act, 2017, the Government of India has given powers to the Finance Department to issue certain notifications with regard to GST Registration, Filing of GST Returns, Payment of Taxes and GST Administration in India.
We have cited below the base Section 148 of CGST Act, 2017.
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.
The Government of India has empowered the Central Board of Indirect Taxes and Customs (CBIC) to issue the guidelines to the GST Taxpayers, and instructions to the Officers under this CGST Act, 2017 by mentioning the Section 148 in CGST Act, 2017 under Chapter 21 – Miscellaneous. As per this section the CBIC can provide guidelines and instructions to the Registered Persons and Officers under CGST Act, 2017. Registered Persons as specified in the notification has to obey the guidelines given by the Department of Revenue.
Section 148 says that the CBIC can notify certain classes of Registered Person to follow the special procedures mentioned in the notification with regard to
- GST Registration
- Furnished the GST Returns
- Payment of GST Taxes and
- Administration of such Registered Persons
Therefore, the Section 148 of CGST Act, 2017 empowers the CBIC to make the special procedures to amend the normal process of GST Registration, furnishing of Returns, Payment of Taxes and Administration of such Registered Persons which is mentioned in the CGST Act, 2017.
