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

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....br>GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION No. 47/2023- Central Tax New Delhi, dated the 25th September, 2023 S.O. 4219(E).-In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government....