Special procedure for certain processes.

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.

[148A. Track and trace mechanism for certain goods-

1. (1) The Government may, on the recommendations of the Council, by notification, specify,—
   • (a) the goods;
   • (b) persons or class of persons who are in possession or deal with such goods, to which the provisions of this section shall apply.
2. (2) The Government may, in respect of the goods referred to in clause (a) of sub-section (1),—
   • (i) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i) 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 156
   • (a) provide a system for enabling affixation of unique identification marking and for electronic storage and access of information contained therein, through such persons, as may be prescribed; and
   • (b) prescribe the unique identification marking for such goods, including the information to be recorded therein.
3. (3) The persons referred to in sub-section (1), shall,—
   • (a) affix on the said goods or packages thereof, a unique identification marking, containing such information and in such manner;
   • (b) furnish such information and details within such time and maintain such records or documents, in such form and manner;
   • (c) furnish details of the machinery installed in the place of business of manufacture of such goods, including the identification, capacity, duration of operation and such other details or information, within such time and in such form and manner;
   • (d) pay such amount in relation to the system referred to in sub- section (2), as may be prescribed.|284