CBIC amends notification of Special Procedures for Registered Manufacturers of Certain Goods [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) vide notification no. No. 47/2023- Central Tax S.O. 4219(E) issued on 25th September 2023 has amended the notification no. 30/2023 -Central tax with regards to special procedures for registered manufacturers of certain goods like pan masala, tobacco etc.

In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017, 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.

According to the notification, the special procedures shall come into effect on 1st January 2024.

Read More: Pan Masala and Tobacco: Central Govt notifies Special Procedures for Manufacturers to Furnish Form SRM

To Read the full text of the Order CLICK HERE

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