Clarifications on Special Procedures for Specified Commodity Manufacturers Act

Last updated: 27 June 2024

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This notification provides important clarifications regarding the special procedure for manufacturers of specified commodities. This procedure was initially introduced by Notification No. 30/2023 but has since been rescinded and replaced by a revised procedure under Notification No. 04/2024, dated 5th January 2024. The updated procedure aligns with recommendations from the 50th GST Council meeting.

F.No. CBIC-20001/4/2024-GST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
GST Policy Wing
*****

North Block, New Delhi
Dated the 26th June, 2024

To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/
Commissioners of Central Tax (All)
The Principal Directors General/ Directors General (All)

Madam/Sir,

Subject: Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024 - Central Tax dated 05.01.2024– reg.

Based on the recommendation of 50th GST Council meeting, a special procedure was notified vide Notification No. 30/2023-Central Tax dated 31.07.2023 to be followed by the registered persons engaged in manufacturing of goods mentioned in the schedule to the said notification. The said notification has been rescinded vide Notification No. 03/2024-Central Taxdated 05.01.2024 and a revised special procedure has been notified vide Notification No. 04/2024- Central Tax dated 05.01.2024.

For full notification please refer to the attachment

FAQ :

This notification provides clarifications on various issues pertaining to the special procedure for manufacturers of specified commodities, as per Notification No. 04/2024 - Central Tax dated 05.01.2024.

The original special procedure was notified vide Notification No. 30/2023-Central Tax dated 31.07.2023.

Yes, the original notification (No. 30/2023) has been rescinded and replaced by a revised special procedure under Notification No. 04/2024-Central Tax dated 05.01.2024.

The special procedure is based on the recommendation of the 50th GST Council meeting.

Registered persons engaged in manufacturing goods mentioned in the schedule to Notification No. 04/2024 are required to follow this revised special procedure.

Notification No : 208/2/2024-GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1003213/ENG/Circulars

Attached File : 322600_11296_circular_no_208_02_2024.pdf

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