Central Tax Notification No 04 of 2024 dt 5th January, 2024 under GST

 

 

Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods. 

The extract of GST Notification No. 04/2024- Central Tax is given below: 

Notification No. 04/2024- Central Tax, GST

 

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)] 

GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

DEPARTMENT OF REVENUE 

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 

NOTIFICATION NO. 04/2024–CENTRAL TAX

 

New Delhi, the 5^th January,2024

 

 

S.O…(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the following special procedure to be followed by 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. 1.  Details of Packing Machines.– (1) All the 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 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 which have been furnished by the registered person, on the common portal.

(6)     In case, 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 organisation, the same shall be furnished by the said registered person in Table 7 of FORM GST SRM-I on the common portal, within fifteen days of filing such 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 organisation, before the issuance of this notification, the latest such certificate in respect of the manufacturing unit or the machines, as the case may be, shall be furnished by the said registered person in Table 7 of FORM GST SRM-I on the common portal, within thirty days of issuance of this notification.

 

(7)     The details of any existing filling and packing machine disposed of from the registered place of business shall be furnished, electronically on the common portal, by the said registered person within twenty four hours of such disposal in Table 8 of FORM GST SRM-I.

 

1. 2.  Special Monthly Statement.– The registered person shall submit a special statement for each month in FORM GST SRM-II, electronically on the common portal, on or before the tenth day of the month succeeding such month.

 

3. Certificate of Chartered Engineer.– (1) The taxpayer shall upload a certificate of Chartered Engineer FORM GST SRM-III in respect of machines declared by him, as per para 1 of this notification, in Table 6 of FORM GST SRM-I.

 

(2)  If details of any machine are amended subsequently, then fresh certificate in respect of such machine shall be uploaded.

 

4. This notification shall come into effect from 1^st day of April, 2024.

 

                                                                 Schedule

 

S. No.	Chapter /Heading /Sub- heading /Tariff item.	Description of Goods.
1	2106 90 20	Pan-masala
2	2401	Unmanufactured tobacco (without lime tube)– bearing a brand name
3	2401	Unmanufactured tobacco (with lime tube)–bearing a brand name
4	2401 30 00	Tobacco refuse, bearing a brand name
5	2403 11 10	‘Hookah’ or ‘gudaku’ tobacco bearing a brand name
6	2403 11 10	tobacco  used for smoking ‘hookah’ or  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	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, 1975 (51 of 1975). 

 

(2)          The rules for the interpretation of the First Schedule to the said Customs Tariff Act,1975, including the section and chapter notes and the General Explanatory notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

 

(3)           For the purposes of this notification, the phrase “brand name” means brand name ortrade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

 

FORM GST SRM-I 

Registration and disposal of packing machines of pan masala and tobacco products 

 

 

1. GSTIN 

 

2. Legal name 

 

3. Trade name, if any 

 

4. ARN 

 

 5. Date of filing 

 

6. Details of the machines

 

 

Sr.

Make, if

Mod

Name

Mac-

Date

Address

No.

Weight

Packing

Total

Electricity

Registr-

Work

no.

available

el

of

hine

of

of

the

of

of

capacity

packing

consumpti

ation

-ing

.

no.,

manufa

no.

purch-

place

of

tracks

package

of

each

capacity

-on

no.

of

status

if

-cturer.

ase.

installati   .

-s which

track (No.

of

the

capacity

the

(Y/N)

avail

-on.

can

be

of

machine

of

the

machine

able.

packed

packages

for

a

machine

(to

be

on

the

which can

specific

per

hour

auto-

machine

be packed

weight of

(KWH).

generate

(in

for

a

package

-d

by

particular

to

be

the

grams).

weight

of

packed.

system).

 

package).

 

(1)    (2)                (3)          (4)             (5)           (6)            (7)               (8)           (9)               (10)                (11)              (12)                 (13)         (14)

 

(8x10) 

 

Part (A) Existing 

Part (B) Newly Added

  

6A. Amendment to the details of machines. 

 

Sr.

Regis-

Ma

Mode

Name

Mac

Date

Address

No.

Weight

Packing

Total

Electricity Working Date

no.

tration

-ke.

-l no.

of

-hine

of

of  place

of

of

capacity of

packing

consumpti- status

of

no.  of

manuf-

no.

purch

of

trac

package

each  track

capacity of on

(Y/N).

change

the

acturer.

-ase.

installati

-ks.

-s

(No.

of

the

capacity of

in any

machi-

-on.

which

packages

machine

the

param

ne.

can

be

which

can

for

amachine

ete-r

packed

be  packed

specific

per

hour

listed.

on

the

for

a

weight

of(KWH).

machin-

particular

package

to

e

weight

of

be packed.

(in

package).

grams).

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(9x11)

  

7.Details of the intimation of the machines furnished to other departments. 

 

Sr.	Date of intimation.	Name of Govt. department / any	Details of declaration
no.		other agency or organisation.	(to be uploaded as pdf).
(1)	(2)	(3)	(4)

 

8. Disposal of the packing machines.

 

 

Sr.

Registrat

Make.

Mo-

Name of

Machi-

Date

Address

No.  of

Weight

Packing

Total

Date

Reason

no.

ion no. of

del

manuf-

ne no.

of

of  place

tracks.

of

capacity

packi

of

of

the

no.

acturer.

purch

of

packages

of

each

-ng

disp-

disposal

machine.

-ase.

installati

which

track

capac

osal.

(Suppli-

-on.

can

be

(No.

of

-ity

ed/

packed

packages

of the

Conde-

on

the

which

machi

mned).

machine

can

be

-ne

(in

packed

for

a

for

a

specif

grams).

particula

-ic

r  weight

weigh

of

-t

of

package)

packa

-ge to

be

packe

-d.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

 

9. Product details. 

Sr. no. 

 Brand name.  

Packing type.  

Quantity in grams in HSN. 

each package. 

 

Description of the product.

 

10. Details of the Documents uploaded. 

 

1. 1.     Certificate of chartered engineer. 

1. 2.     Information given to other departments 

1. 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 concealed therefrom.

 

 

Signature of Authorised Signatory 

Name 

Designation / Status 

Place 

Date 

Instructions to Form GST SRM-1

 

1.Terms 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) Packing type: Pouch, Zipper etc.

 

1. 2.  Table 6: Details of existing machines should be provided in Part-A and details of new machines added thereafter have to be provided in Part-B. Column wise details of the information to be provided is given in the table below:

 

Column no.  Description 

 

(2).                    Make of the machine, if available should be provided as to whether it is semi-automatic or automatic .

 

(3).                    Mention model number of the machine, if available. 

 

(4).                    Name of the manufacturer of the machine to be provided. 

(5).                    Machine number to be provided. 

 

(6).                    Date of purchase as mentioned on the invoice or any other document in lieu thereof, issued by supplier, have to be provided. 

 

(7).                    Address of the place where machine has been installed has to be selected from the drop down provided for the same based on the details of places of business provided by the manufacturer in FORM GST REG-01. 

 

(8).                    Number of tracks associated with the machine to be provided. 

 

(9).                    Weight of package which can be packed by the machine (in grams) is to be declared here. The registered person can enter multiple entries of the same for each machine. 

 

(10).                  Packing capacity of each track has to be provided in terms of number of packages which can be packed by the machine on the said track per hour for the particular weight of package declared in column 9. 

 

(11).                  Total packing capacity of the machine for a specific weight of package which can  be packed 

would be computed by System based on information provided in column 8,9 &10. 

 

(12).                  Electricity consumption capacity of the machine to be provided in KWH. 

 

(13).                  Unique registration no. of the machine would be generated by System after filing the form. 

Structure of the unique no. will be GSTIN followed by three digits. 

 

(14).                  Whether the machine is working or is at standby. Accordingly, Y or N to be selected from the drop down menu. 

 

1. 3.  Table 6A: Amendment to the details of the machine already provided in Table 6 or amended thereafter to be provided. After entering registration number of the machine assigned by the System in column 12 of Table 6 , other details of the machine 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.

 

1. 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 information already furnished in this table, the details need to be amended accordingly.

 

7. Table 10: List of Documents uploaded:

 

Single Certificate of chartered engineer to be uploaded in pdf format for all machines in the format as per FORM GST SRM-III after entering the particulars of the machines.

 

Certificate of chartered engineer, in the format as per FORM GST SRM-III, shall also be uploaded for the machines whose details have been amended if the particulars given in the certificate uploaded earlier undergoes any change.

 

Document in pdf format providing details of the intimation of the machines furnished to other department have to be uploaded.

 

 

FORM GST SRM-II

 

Monthly Statement of inputs used and the final goods produced by the manufacturer of goods specified in the Schedule

 

1. GSTIN 

2. Legal name 

3. Trade name, if any 

4. Financial year 

5. Tax period 

6. ARN 

 7. Date of filing 

 

8. Details of inputs
Serial	HSN.	Description.	Unit.	Opening	Quantity	Value of the	Quantity	Closing	Waste
number.			(UQC)	balance.	procured.	quantity	consumed.	balance.	generated.
						procured
						(Rs.).
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)

   

9. Details of production

Brand

Machine

Packing

Quantity

in

HSN.

Description

Number

MRP

per

Total

value

(in

name.

registration

type.

grams in

each

of

the

of

package

packed.

MRP

)of

the

number.

package.

product.

packages

(Rs.)

packages packed

packed.

by

machine.

(Rs.)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(7x8)

 

 

10. Power consumption 

 

Sr. No.	Meter  /  DG	Initial meter reading on first
	set no.	day of the month.
(1)	(2)	(3)

 

Final meter reading on the last day of   Consumption (KWH). 

the month.

 

(A)  Electricity meter reading 

(B) DG set meter reading 

(C)  Solar power having battery 

(D)  Others 

 11.  Details of grid integrated solar power

 

Sr. No.       Initial meter reading on first 

day of the month.

 

 

 

Final meter reading on the last	Generation/Export	/
day of the month.	Import   /Consumption
	(KWH).
(3)	(4)

 

(A)  Solar meter reading (Generation) 

(B)  Power meter reading (Import of electricity) 

(C)  Power meter reading (Export of electricity) 

(D)  Net consumption [A+B-C] 

12. 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 concealed therefrom. 

 

Signature of Authorised Signatory

 

Name

 

Designation / Status

 

Place

 

Date

 

Instruction to Form GST SRM-II

 

1.Terms 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.

 

1. 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   Description no.  

 

(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. 8 (5+6-8) 

 (10).      Waste generated, if any to be reported.

 

 

1. 3.  Table 9: Details of the products manufactured to be reported brand wise, machine wise and package wise. Column wise details of the information to be provided is given in the table below:

 

Column   Description no.

 

 1.                  Brand reported in table 9 of Form GST SRM-I to be selected from drop down for reporting production during the tax period. 

 

2.                 Registration number of the machine assigned by System to be reported.

 

 3.                  Packing type viz. pouch, zipper etc. manufactured during the tax period to be reported. 

 

4.                 Description of the packing (Quantity in grams in each pack) to be reported. 

 

5.                 HSN, at 8 digit level, of the goods manufactured during the tax period to be reported. 

 

6.                 Description of the product manufactured during the tax period to be reported. 

 

7.                 Number of packages packed during the tax period to be reported. 

 

8.                 Maximum Retail Price (MRP) in Rs. per package packed to be reported. 

 

1. 9.                  Total value in MRP of the packages packed during the tax period will be computed by System based on the information provided in col. 6&7. 

 

1. 4.  Table 10: Power consumption during the month to be reported. Initial reading of the electricity meter in the beginning of the month to be reported for the first month. From the next month onwards, the final reading reported at the end of previous month will become initial reading of the month. Reading of DG set used, if any should also be reported separately. For reporting the reading of more than one electricity meter or DG set, separate rows to be used. Also, electricity meter reading is to be given of the main meter of the manufacturing unit in case separate meter for machines is not available. Solar power mentioned at PART C pertains to only that generated through batteries not integrated with the grid.

 

5. Table 11. Here, details of the power consumed from solar power integrated with the grid is to be reported.

  

FORM GST SRM-III 

Certificate of Chartered Engineer

 

1. 1.    GSTIN -

 

1. 2.    Details of the machines for which certificate has been issued - 

 

Sr.

Make

Mod

Name  of

Mac-

Registration

Date

No.

Weight

Packing

Total

Electricity

Remark

no.

,

if

el

manufact

hine

no.

assigned

of

of

of

capacity

packing

consumption

s if any.

avail-

no.,

-urer.

no.

by System

(in

purc-

trac

packages

of

each

capacity

capacity  of

able.

if

cases

where

hase,

-ks.

which

track

(No.

of

the

the

machine

avai-

the amendment

if

can

be

of

machine

per

hour

lable

in specification

avail

packed

packages

for

a

(KWH).

of

the

-able.

on

the

packed for

specific

machines

in

machine

a

weight

Table 6A to be

(in

particular

of

done).

weight  of

package

grams).

package).

to

be

packed.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(8x10)