Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 148A, verbatim (show)
Section 148A
1[Section 148A. Track and trace mechanism for certain goods.-
(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) 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.
(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.]
1. Inserted (w.e.f. 01.10.2025) by section 132 of the Finance (No. 7) Act, 2025.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Notified application 148A(1)
Questions to answer on the file5 questions
Government system documented 148A(2)(a)
Questions to answer on the file6 questions
Government marking prescription documented 148A(2)(b)
Questions to answer on the file3 questions
Affixation 148A(3)(a)
Questions to answer on the file8 questions
Information and records 148A(3)(b)
Questions to answer on the file10 questions
Machinery details 148A(3)(c)
Questions to answer on the file13 questions
System payment 148A(3)(d)
Questions to answer on the file7 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Effective from |
|---|---|
| 1 | 01.10.2025 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 | Section 2 clause (116A) defined by 148A(2)(b) | 2(116A) "the unique identification marking referred to in clause (b) of sub-section (2) of section 148A" |
| Section 122B | Section 122B requires 148A | 122B "acts in contravention of the provisions of the said section" |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
See also
- Section 122B of the CGST Act, 2017: penalty for failure to comply with track and trace mechanism
References
- Central Board of Indirect Taxes and Customs. "Section 148A. Track and trace mechanism for certain goods". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 148A on the CBIC tax information portal