Section 137 : Special Procedure for certain processes – Miscellaneous Provisions
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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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