Rescinds the Notification No. 30/2023-CT, dated the 31st July, 2023 - Special procedure to be followed by a registered person engaged in manufacturing of the goods - 03/2024 - Central GST (CGST)
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Rescission of notification ends the special procedure for manufacturers under CGST, effective with savings for prior actions. The Central Government, invoking authority under section 148 of the Central Goods and Services Tax Act, 2017, rescinds Notification No. 30/2023-CT dated 31st July 2023 concerning the special procedure for registered manufacturers; the rescission takes effect from 1st January 2024 and preserves actions done or omitted before rescission.
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Provisions expressly mentioned in the judgment/order text.
Rescission of notification ends the special procedure for manufacturers under CGST, effective with savings for prior actions.
The Central Government, invoking authority under section 148 of the Central Goods and Services Tax Act, 2017, rescinds Notification No. 30/2023-CT dated 31st July 2023 concerning the special procedure for registered manufacturers; the rescission takes effect from 1st January 2024 and preserves actions done or omitted before rescission.
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