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)
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Effective date deferral for special GST manufacturing procedure postponed, operative effect retained for continuity in prior notification. The notification defers the operative commencement of the prescribed special procedure for manufacturers and additional recordkeeping to 1st January 2024, while deeming that the insertion of that effective date is to have effect from the original notification date, thereby amending the principal notification's effective date language.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Effective date deferral for special GST manufacturing procedure postponed, operative effect retained for continuity in prior notification.
The notification defers the operative commencement of the prescribed special procedure for manufacturers and additional recordkeeping to 1st January 2024, while deeming that the insertion of that effective date is to have effect from the original notification date, thereby amending the principal notification's effective date language.
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