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

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..... 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 Cent .....

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