Section 148
Special procedure for certain processes
In force
Section 148. Special procedure for certain processes.
The Government may, on the recommendations of the Council, by notification, permit or require a class of registered persons to issue consolidated tax invoices for the supplies made during a period.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-148.html
- Source confidence: Pending verification
Quick facts
- Section
- 148
- Chapter
- XXI
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0