Amended and updated notes on section 148A of CGST Act, 2017. Detail discussion on provisions and rules related to Track and Trace Mechanism for Certain Goods.
Chapter XXI (Sections 143–174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 148 of CGST 2017 provides for Track and Trace Mechanism for Certain Goods.
Recently, we have discussed in detail section 148 (Special procedure for certain processes) of CGST Act 2017. Today, we learn the provisions of section 148A of Central GST Act 2017.
Section 148A of the Central Goods and Services Tax Act, 2017 has not yet been notified by the Ministry of Finance.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 148A |
| Section Name | Track and Trace Mechanism for Certain Goods |
| Updated 2025 Edition | GST Law Book PDF |
Section 148A of Central GST – Track and Trace Mechanism for Certain Goods
Section 148A(1) of CGST Act1
Section 148A(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.
Section 148A(2) of CGST Act
Section 148A(2): The Government may, in respect of the goods referred to in clause (a) of sub-section (1),––
(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.
Section 148A(3) of CGST Act
Section 148A(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.
- Section 148A inserted by the Finance Act 2025. ↩︎