The CBIC vide Notification No. 47/2023-Central Tax dated September 25, 2023, has earlier notified special procedure which shall be followed by registered persons engaged in manufacturing of Pan Masala & Tobacco products. Now, it has been provided that this new procedure shall be effective from January 01, 2024.
The Notification can be accessed at: https://egazette.gov.in/WriteReadData/2023/248982.pdf