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

Special procedure to be followed by a registered person engaged in manufacturing of certain goods like pan-masala and tobacco products.

14-Sep-2023 | 30/2023

Government of Gujrat has issued a Notification outlining a special procedure for registered persons involved in the manufacturing of specific goods. The key points of the notification are: 1. Details of Packing Machines: All currently registered individuals engaged in the manufacturing of goods mentioned in the schedule must submit information about the packing machines used for filling and packing pouches or containers. This should be done using FORM SRM-I within 30 days of this notification being issued. The submission should be made electronically on the common portal. 2. Additional Records: Registered persons involved in manufacturing the goods specified in the schedule are required to maintain additional records: A daily record of the quantity and value of inputs procured and utilized, along with details of waste generated. This record should also include daily readings of electricity meters and generator set meters. The format for this record is specified in FORM SRM-III(A) for each place of business. Additionally, these registered persons should maintain a daily, shift-wise record of machine-wise production. This should also include product-wise and brand-wise details of clearance in terms of quantity and value. The format for this record is specified in FORM SRM-III(B) for each place of business.

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