9911796707
TMI BlogSpecial procedure to be followed by a registered person engaged in manufacturing of certain goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... commendations of the GST Council, hereby notifies the following special procedure to be followed with effect from 1st day of January 2024by a registered person engaged in manufacturing of the goods, the description of which is specified in the corresponding entry in column (3) of the Schedule appended to this notification, and falling under the tariff item, sub- heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, namely: 1. Details of Packing Machines (1) All the existing registered persons engaged in manufacturing of the goods mentioned in Schedule to this notification shall furnish the details of packing machines being used for filling and packing of pouches or conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hines, to any other government department or any other agency or organization, the same shall be furnished by the said registered person in FORM SRM-IA on the common portal, within fifteen days of filing said declaration or submission: Provided that where the said registered person has submitted or declared the production capacity of his manufacturing unit or his machines, to any other government department or any other agency or organization, before the issuance of this notification, the same shall be furnished by the said registered person in FORM SRM-IA on the common portal, within thirty days of issuance of this notification. FORM SRM-IA Serial No. Name of Govt. Department/ any other agency or organization Type of Declaration/ Submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned in the Schedule (1) Every registered person engaged in manufacturing of goods mentioned in Schedule shall keep a daily record of inputs being procured and utilized in quantity and value terms along with the details of waste generated as well as the daily record of reading of electricity meters and generator set meters in a format as specified in FORM SRM-IIIA in each place of business. (2) Further, the said registered person shall also keep a daily shift-wise record of machine-wise production, product-wise and brand-wise details of clearance in quantity and value terms in a format as specified in FORM SRM-IIIB in each place of business. FORM SRM-IIIA Inputs Register Day1 HSN of the Input Description of the Input Unit Quantity Openin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds specified in Schedule PART-A Total for Month HSN of the Input Description of the Input Unit quantity Opening Balance (in units) Quantity procured (in units) (1) (2) (3) (4) (5) HSN1 HSN2 HSN3 . HSNn Quantity procured ( value in Rs) Qty Consumed (in units) Closing Balance (in units) Waste generated qty (in units) (6) (7) (8) (9) Total for the Month Electricity Reading Electricity meter reading DG set meter reading Initial Meter Reading on Day 1 of the month Final Meter Reading on last day of the month Consumption (kwH) Initial Meter Reading on Day 1 of the month Final Meter Reading on last day of the month Consumption (kwH) (1) (2) (3) (4) (5) (6) Statement of production of goods PART-B Brand B1 Bra nd B2 Bra nd Bn Machine M1 M 2 M n Tota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. 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 X X X X Extracts X X X X
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