Section 148 of GST – Special procedure for certain processes

Section 148 of GST – Special procedure for certain processes. Complete Details for GST Section 148 as per GST Act 2017 2017. In this GST Section you may find all details for Special procedure for certain processes as per GST Act 2017Detailed Analysis of GST Section 148 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 148Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 148 of GST Act 2017 – Special procedure for certain processes, gst all sections and definitionsNow Check more details from below…..

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Section 148 of GST – Special procedure for certain processes

Statutory provision

Section 148 of GST

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.

Analysis and Updates

Introduction

This section deals with notification of certain classes of registered persons, who would be required to follow certain special procedures.

Analysis

The Government can notify such persons upon recommendation of the GST Council. Such notified persons would be required to follow certain special procedures inter-alia relating to registration, returns, tax payment and administration aspects. In other words, even though there may be a requirement to the CGST Act, by exercise of powers under section 148, the Government can alter the said requirement on matters relating to registration, filing of returns, tax payment and other administrative matters. The powers to vary the general prescription in these areas applies only in respect of categories of registered persons notified here.

It is very interesting that, say, provisions regarding filing of returns can be overruled, in relation to persons notified under 148. The special procedures to be applied does not enjoy non obstante powers but considering that such special procedures would only be more favourable may not be questioned unless the ‘conditions’ and ‘safeguards’ are prescribed and adhered to.

It is important to note that the power that is not delegated cannot be assumed to be vested with the delegatee. Power that is exercised by the Act itself, in relation to certain persons cannot be permitted to be exercised by any delegatee, in relation to certain other persons. And delegation cannot alter the nature of the compliance and any variation, at most, can be limited to matters that do not amount to substantive deviation, that is, require the same compliance but at lesser frequency or extended time for compliance.

In exercise of this power, we find certain measures to have been taken by the Government and similar provisions are simultaneously required to be taken under the respective SGST / UTGST laws so as to be in harmony. And without issuing notifications afresh, 17/2017-UT dated 24 Oct, 2017 adopts CGST notifications mutatis mutandis in relation to matters of UT. Reference may also be had to the discussion in the context of section 168 where such deviation from standard procedures are permitted.

Notifications Issued

The Government has issued the following notifications under section 148:

40/2017-Central Tax, dt. 13-10-2017 Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores
57/2017-Central Tax ,dt. 15-11-2017 Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore
66/2017-Central Tax ,dt. 15-11-2017 Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods

Analysis of the Notifications

Notification No 40/2017 & 57/2017- Central Tax dated 13th October, 2017 & 15th November, 2017 respectively

Class of persons notified

  • Registered Person (other than persons registered under composition scheme) having aggregate turnover of less than Rs. 1.5 crores in the preceding financial year or,
  • Registered Person (other than persons registered under composition scheme) whose aggregate turnover in the year of registration is likely to be less than Rs. 1.5 crores

Relaxations provided

  • The class of persons defined above will not be required to pay tax on advances received against supply of goods. The time of supply of goods shall be the date of issue of invoice or the last date on which the invoice is to be issued as per section 31(1). It is important to note that no special provisions have been notified in respect of time of supply of services and therefore tax would need to be paid on advances received against supply of services – Notification No 40/2017. The effective date of this provision is 13th October, 2017.
  • The said persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 as per following schedule – Notification No 57/2017.
SlNo. Quarter for which the details in FORM GSTR-1 are furnished Time period for furnishing the details in FORM GSTR-1
1 July – September, 2017 10th January, 2018
2 October – December, 2017 15th February, 2018
3 January – March, 2018 30th April, 2018

Notification No 66/2017- Central Tax dated 15th November, 2017

Class of persons notified

All Registered Persons other than persons registered under composition scheme

Relaxations provided

The class of persons defined above will not be required to pay tax on advances received against supply of goods. The time of supply of goods shall be the date of issue of invoice or the last date on which the invoice is to be issued as per section 31(1). It is important to note that no special provisions have been notified in respect of time of supply of services and therefore tax would need to be paid on advances received against supply of services –The effective date of this provision is 15th November, 2017.

Therefore, w.e.f 15th November, 2017 no tax needs to be paid on advances received by registered persons against goods supplied. W.e.f. 13th October, 2017 to 15th November, 2017, this benefit was available to suppliers having aggregate turnover less than Rs. 1.5 crores only.

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