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 ..... mmendations 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declared the production capacity of his manufacturing unit or his machines, 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. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Date of Removal Reasons for removal/disposal of the machine. (7) (8) (9) (10) << Sold to third party >> << Scrap >> 2. Additional records to be maintained by the registered persons manufacturing the goods mentioned 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shift 2 00:00 to 00.00 hrs Shift 3 00:00 to 00.00 hrs Total for Day 1 Day 2 ….Dayn of the month Total for the Month 3. Special Monthly Statement (1) The said registered person shall submit a special statement for each month in FORM SRM-IV on the common portal, on or before the tenth day of the month succeeding such month. FORM SRM-IV Monthly Statement of Inputs used and the final goods produced by the manufacturer of goods 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. 2403 11 10 Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name 7. 2403 11 90 Other water pipe smoking 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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