The government has postponed the implementation of Notification No. 30/2023 – Central GST (CGST) to January 1, 2024, vide Notification No. 47/2023 Central Tax dated 25.09.2023. Originally scheduled for July 31, 2023, this notification outlines a special procedure for registered individuals engaged in manufacturing specific goods listed in the schedule, primarily “sin goods” like tobacco, pan masala, hookah, and snuff, subject to compensation cess.
Manufacturers of sin goods must now maintain comprehensive records of their manufacturing processes, including documentation on packing materials, electricity usage, and capital goods utilization.
The new implementation date of January 1, 2024, provides manufacturers with additional time to prepare and ensure compliance with the notification’s requirements.