Special procedure to be followed by a registered person engaged in manufacturing of the goods, deferred till 1.1.2024 - Additional records to be maintained by the registered persons manufacturing the goods mentioned in the Schedule - Seeks to amend Notification No. 30/2023-Central Tax, dated the 31st July, 2023 - 47/2023 - Central GST (CGST)

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION No. 47/2023- Central Tax New Delhi, dated the 25th September, 2023 S.O. 4219(E). In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 30/2023-Central Tax, dated the 31st July, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 3424(E), dated the 31st July, 2023 , namely:- In the said notification, after the words hereby notifies the following special procedure to be followed the words and figures with effect from 1st day of January 2024 shall be inserted and shall be deemed to have been inserted with effect from the 31st July 2023. [F.No.CBIC-20013/7/2021-GST] (Raghavendra Pal Singh) Director Note: - The principal Notification No. 30/2023- Central Tax, dated the 31st July, 2023, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O 3424(E), dated the 31 st July, 2023 .