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

Special Procedure for Registered Manufacturers of Pan masala Products, effective April 1, 2024

05-Jan-2024 | 04/2024-CENTRAL TAX

Central Board of Indirect Taxes and Customs has issued a Notification regarding the Special Procedure for Registered Manufacturers of Pan masala Products, effective April 1, 2024.

The key highlights are:

1. All the registered persons engaged in manufacturing the goods mentioned in the 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 from 1st April 2024.

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 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.

4. 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. If details of any machine are amended subsequently, then a fresh certificate in respect of such machine shall be uploaded.

For detailed information, please refer to the attached document.

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