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<h1>GST Implementation Timeline for Manufacturers Extended to May 15, 2024, u/s 148 of CGST Act, 2017.</h1> Notification No. 08/2024-Central Tax, issued by the Ministry of Finance on April 10, 2024, amends Notification No. 04/2024-Central Tax dated January 5, 2024. The amendment extends the timeline for implementing the special procedure for registered persons engaged in manufacturing certain goods. The original implementation date of April 1, 2024, is now extended to May 15, 2024. This change is enacted under the authority of Section 148 of the Central Goods and Services Tax Act, 2017, following the recommendations of the Council. The notification takes effect from April 1, 2024.