The CBIC vide Notification 47/2023-Central Tax dated 25.09.2023, has notified the effective date 01st January, 2024 for implementation of Special procedures which shall be followed by registered persons engaged in manufacturing of Pan Masala & Tobacco products. This Notification shall be deemed to be effective from 31.07.2023 (i.e. from the dated when Special procedures were notified).

Earlier, vide Notification No. 30/2023-Central Tax dated 31.07.2023, the Board has notified the special procedure to be followed by a registered person engaged in manufacturing of certain goods.

The Notification can be accessed at https://taxo.online/wp-content/uploads/2023/09/gst-ct-47-2023.pdf