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<h1>Central Government delays new tax procedure for certain manufacturers to January 1, 2024, under CGST Act Section 148.</h1> The Central Government has amended Notification No. 30/2023-Central Tax, initially issued on July 31, 2023, to defer the implementation of a special procedure for registered manufacturers of certain goods until January 1, 2024. This amendment requires these manufacturers to maintain additional records as specified in the Schedule. The changes are enacted under the authority of Section 148 of the Central Goods and Services Tax Act, 2017, following recommendations from the Council. The amendment is effective retroactively from July 31, 2023.