State Act

148

Section 148. Special Procedure for certain processes.

The Telangana Goods and Services Tax Act, 2017.

Act no. 23 of 20172017In forceTelangana (State Act)

148. The Government may, on the recommendations of the Council, and subject to such conditions and safe guards as may be prescribed, notify certain classes of 232[registered persons], and the special procedures to be followed by such 231[registered persons] including those with regard to registration, furnishing of return, payment of tax and administration of such 231[registered persons].