CGST Notification No. 30/2023– Central Tax dated 31.07.2023

This Notification has been rescinded by Notification No. 03/2024- Central Tax dated 05.01.2024

MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 31st July, 2023

NO. 30/2023–CENTRAL TAX

S.O. 3424(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, on the recommendations of the Council, hereby notifies the following special procedure to be followed¹[with effect from 1st day of January 2024] by a registered person engaged in manufacturing of the goods, the description of which is specified in the corresponding entry in column (3) of the Schedule appended to this notification, and falling under the tariff item, sub- heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, namely: —

Download Notification

References

1. Inserted by Notification No. 47/2023-Central Tax dated 25th September, 2023, w.e.f. 31.07.2023.