Circular No. 208/2/2024-GST: Clarifications on Special Procedure for Manufacturers

CIRCULAR NO. 208/2/2024-GST [F.NO. CBIC-20001/4/2024-GST]SECTION 148 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – SPECIAL PROCEDURE FOR CERTAIN PROCESSES – CLARIFICATIONS ON VARIOUS ISSUES PERTAINING TO SPECIAL PROCEDURE FOR MANUFACTURERS OF THE SPECIFIED COMMODITIES AS PER NOTIFICATION NO. 4/2024 – CENTRAL TAX, DATED 5-1-2024CIRCULAR NO. 208/2/2024-GST [F.NO. CBIC-20001/4/2024-GST] , DATED 26-6-2024Based on the recommendation of 50th GST Council meeting, a special procedure was notified vide Notification No. 30/2023-Central Tax, dated 31-7-2023 to be followed by the registered persons engaged in manufacturing of...

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