Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Central Government notifies special procedure by a registered person engaged in manufacturing of the certain goods

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ines being used for filling and packing of packages in FORM GST SRM-I, electronically on the common portal, within thirty days of coming into effect of this notification. (2) Any person intending to manufacture goods as mentioned in the Schedule to this notification, and who has been granted registration after the issuance of this notification, shall furnish the details of packing machines being used for filling and packing of packages in FORM GST SRM-I on the common portal, within fifteen days of grant of such registration. (3) The details of any additional filling and packing machine being installed at the registered place of business shall be furnished, electronically on the common portal, by the said registered person within twenty four hours of such installation in PART (B) of Table 6 of FORM GST SRM-I. (4) If any change is to be made in the declared capacity of the machines, the same shall be furnished, electronically on the common portal, by the said registered person within twenty four hours of such change in Table 6A of FORM GST SRM-I . (5) Upon furnishing of such details in FORM GST SRM-I , a unique registration number shall be generated for each machine, the details of w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tobacco not bearing a brand name. 8. 2403 19 10 Smoking mixtures for pipes and cigarettes 9. 2403 19 90 Other smoking tobacco bearing a brand name 10. 2403 19 90 Other smoking tobacco not bearing a brand name 11. 2403 91 00 Homogenised or reconstituted tobacco, bearing a brand name 12. 2403 99 10 Chewing tobacco (without lime tube) 13. 2403 99 10 Chewing tobacco (with lime tube) 14. 2403 99 10 Filter khaini 15. 2403 99 20 Preparations containing chewing tobacco 16. 2403 99 30 Jarda scented tobacco 17. 2403 99 40 Snuff 18. 2403 99 50 Preparations containing snuff 19. 2403 99 60 Tobacco extracts and essence bearing a brand name 20. 2403 99 60 Tobacco extracts and essence not bearing a brand Name 21. 2403 99 70 Cut tobacco 22. 2403 99 90 Pan masala containing tobacco Gutkha 23. 2403 99 90 All goods, other than pan masala containing tobacco gutkha , bearing a brand name 24. 2403 99 90 All goods, other than pan masala containing tobacco gutkha , not bearing a brand name Explanation. (1) In this Schedule, tariff item , heading , sub-heading and Chapter shall mean respectively, a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 19 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... intimation. Name of Govt. department/any other agency or organisation. Details of declaration (to be uploaded as pdf). (1) (2) (3) (4) 8. Disposal of the packing machines. Sr. No. Registration no. of the machine. Make. Model no. Name of manufacturer. Machine no. Date of purchase. (1) (2) (3) (4) (5) (6) (7) Address of place of installation. No. of tracks. Weight of packages which can be packed on the machine (in grams). Packing capacity of each track (No. of packages which can be packed for a particular weight of package) Total packing capacity of the machine for a specific weight of package to be packed. Date of disposal. Reason of disposal (Supplied/ Condemned). (8) (9) (10) (11) (12) (13) (14) 9. Product details. Sr. No. Brand name. Packing type. Quantity in grams in each package HSN Description of the product. (1) (2) (3) (4) (5) (6) 10. Details of the Documents uploaded. 1. Certificate of chartered engineer. 2. Information given to other departments 3. Any other document to be mentioned by taxpayer. 11. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been conceal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... would be auto-populated. The same can be edited wherever required. Certificate of chartered engineer shall also be uploaded for the machines whose details have been amended if the particulars given in the certificate uploaded earlier undergoes any change and the details of the documents uploaded should be given in Table 10. Any such change in any of the details of the machine including its working status which needs to be amended, has to be communicated within twenty four hours of the said change carried out by the registered person. 4. Table 7: Details of the intimation of the machines furnished to other department have to be provided. Documents should be uploaded in pdf format after making entries and the details of the documents uploaded should be given in Table 10. 5. Table 8: Details of the machines disposed of (supplied /condemned) shall be provided. After entering registration number assigned to the machine by the System, other details would be auto-populated. Date of disposal and reason for the same to be provided. 6. Table 9: Details of the brands, packing type, HSN and description of the products manufactured to be provided in this table. If there is any change in the in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s used: (i) GSTIN: Goods and Services Tax Identification Number (ii) HSN: Harmonized System of Nomenclature (iii) MRP: Maximum Retail Price (iv) KWH: Kilo Watt Hour (v) DG set: Diesel Generator set used for power generation (vi) Packing type: Pouch, Zipper etc. 2. Table 8: Details of inputs used for manufacturing the goods specified in Schedule appended with the notification, have to be provided. Column wise details of the information to be provided are given in the table below: Column no. Description (1). (2). HSN at minimum 4 digit level of the inputs used for manufacturing to be reported. (3). Description of the goods as per HSN to be provided. (4). Unit of measurement of the goods to be selected from the drop down. (5). Quantity available in the beginning of the month to be reported for the first time. From next month onwards, the information will be auto-populated from the closing balance of the previous month. (6). Quantity procured during the month have to be reported. (7). Value of the quantity procured have to be provided. (8). Quantity consumed have to be reported. (9). Closing balance should be the sum of quantity reported in col. 5 6 reduced by quantity reported in col. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates