Section 148 of CGST Act - Special Procedure for Certain Processes
Section 148 of the Central Goods and Services Tax Act, 2017 empowers the Central Government, on the recommendations of the GST Council, to notify specified classes of registered persons and prescribe special procedures for them. These procedures may deal with registration, returns, payment of tax and administration.
Text of Section 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.
The provision is located in Chapter XXI - Miscellaneous of the CGST Act. It is an enabling provision: the section itself does not create one universal alternative procedure. Instead, a special procedure becomes applicable when the Government issues a notification for an identified class of registered persons.
Meaning and Scope of Section 148
In practical terms, Section 148 gives the Government flexibility to prescribe a tailored compliance mechanism where the ordinary GST procedure needs modification for a particular class of registered persons or a defined situation. The power is exercisable on the recommendations of the GST Council and may be made subject to prescribed conditions and safeguards.
The express subjects mentioned in Section 148 include:
- Registration: a special method or compliance requirement connected with GST registration.
- Furnishing of returns: a modified return-related procedure for a notified class.
- Payment of tax: a special procedure concerning the manner or timing of tax payment.
- Administration: special administrative requirements applicable to the notified class.
Important: Section 148 should be read together with the particular notification issued under it. Eligibility, dates, forms, conditions and procedural consequences depend on the wording of the applicable notification.
How Section 148 Operates
| Element | Effect |
|---|---|
| Government action | The Central Government issues a notification under the statutory power. |
| GST Council recommendation | The power is exercised on the recommendations of the GST Council. |
| Specified class | The notification identifies the class of registered persons to whom the special procedure applies. |
| Conditions and safeguards | The special procedure may operate subject to conditions, safeguards, time limits and prescribed requirements. |
| Procedure | The notification specifies the special compliance or administrative procedure to be followed. |
Important Uses of Section 148
Section 148 has been used for different targeted GST procedures. Examples include special compliance arrangements connected with specified sectors or classes of taxpayers, one-time procedural relief and rectification mechanisms. Because such measures can be time-bound, taxpayers should verify the current notification and its eligibility conditions before relying on a special procedure.
Special appeal procedure
Section 148 was used for a one-time special procedure for certain taxpayers who could not file appeals within the ordinary time limit against specified demand orders, subject to the conditions prescribed in the relevant notification. Such schemes are notification-specific and should not be treated as a permanent extension of the normal appeal limitation period.
Special procedures for specified sectors
The provision has also supported special compliance measures for notified classes, including measures considered for sectors requiring enhanced reporting or machine-registration requirements. The applicable notification must be checked for the exact class, effective date, forms and compliance steps.
Notification No. 22/2024 - Special Rectification Procedure
Notification No. 22/2024 - Central Tax, dated 8 October 2024, notified a special procedure under Section 148 for specified rectification cases. It covers registered persons against whom an order under Section 73, Section 74, Section 107 or Section 108 confirmed a demand for wrong availment of input tax credit because of Section 16(4), where the credit became available under the subsequently inserted Section 16(5) or Section 16(6), and no appeal against the relevant order had been filed.
The notification required the eligible person to file the rectification application electronically on the common portal within the period specified in that notification and to upload the prescribed information. The authority that issued the relevant order was designated to carry out the rectification. This was a targeted, time-bound procedure and should be read with the notification and the related CBIC clarification.
Current-use caution: a historical special procedure may have a closed filing window. For any present filing, verify whether the relevant notification remains open, has been amended, or whether another statutory remedy applies.
Official reference: Notification No. 22/2024 - Central Tax. See also Circular No. 237/31/2024-GST for clarification concerning the retrospective insertion of Section 16(5) and Section 16(6) and the related rectification mechanism.
Practical Compliance Checklist
- Identify the notification issued under Section 148 that is relevant to the taxpayer or transaction.
- Confirm that the taxpayer falls within the exact notified class.
- Check the effective date, filing window, conditions, safeguards and prescribed form or portal process.
- Read the notification together with the relevant CGST Act sections, CGST Rules and applicable CBIC circulars.
- Keep documentary evidence showing satisfaction of the notification conditions.
This page explains Section 148 for general legal information. For a particular compliance action, verify the latest statutory text, notification, circular and portal instructions.