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Taxation Odisha Ministry of Finance Odisha Goods and Services Tax Act, 2017

Special Procedure for Registered Manufacturers of certain goods

07-Aug-2023 | No. 22279-FIN-CTI-TAX-0005/2023

Government of Odisha has reiterated a circular issued by CBIC dated 31st July 2023 regarding the Special Procedure for Registered Manufacturers of certain goods outlining the requirements related to packing machines, records maintenance, and monthly statements.

By virtue of this circular, a special procedure for registered persons involved in manufacturing goods is specified in the Schedule and the procedure mandates registered manufacturers to provide details of packing machines used for filling and packing pouches or containers. Registered manufacturers are required to furnish the details of packing machines, including make, model number, date of purchase, address of installation, packing capacity, and electricity consumption, in Form SRM-I. Existing registered manufacturers must submit these details within 30 days of notification, while new registrations need to provide them within fifteen days of the grant.

Further, the manufacturers should keep daily records of inputs, waste generation, electricity and generator meter readings, and production details in specific formats (Form SRM-IIIA and Form SRM-IIIB). A special monthly statement Form SRM-IV must be submitted on the common portal by the tenth day of the month succeeding the relevant month.

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