Special procedure for certain processes
Section 148, CGST Act
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Section 148 lets the Government notify a SPECIAL PROCEDURE for certain classes of registered persons (e.g. composition-like schemes, special returns).
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
The power behind most special procedures – composition of tax for specified goods, the special procedure for manufacturers of pan masala and tobacco (Notification 04/2024-Central Tax), and the machine-registration and monthly-statement obligations that go with it.
The exact words of the law
405 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
DHANASEKARAN v. The Assistant Commissioner of GST and Central Excise,
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M/S.RANE MADRAS LTD v. THE ASSISTANT COMMERCIAL TAX OFFICER(APPEALS),
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M/S.SRI SENTHIL ANDAVAR AGENCIES v. The State Tax Officer (ST), (INT)
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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