Section 136 : Liability in other cases – Liability To Pay In Certain Cases
June 10, 2017
Section 138 : GST compliance rating – Miscellaneous Provisions
June 10, 2017

Section 137 : Special Procedure for certain processes – Miscellaneous Provisions


137. Special Procedure for certain processes

The Central/State Government may, on recommendation of the Council, by notification and subject to such conditions and safeguards as may be specified therein, in respect of certain classes of taxable persons to be notified in this behalf, specify special procedures with regard to registration, filing of return, payment of tax and administration of such taxable persons by the CGST or SGST officers and the said taxable persons may opt to follow the procedures so prescribed.

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