GST Notification 04/2024 | Seeks to specify special procedure registered person engaged in manufacturing of certian specified goods

GST Notification 04/2024-Central Tax dt. 05-January-2024

GST Notification – 04/2024:

Special Procedure for Details of Packing Machines, Monthly Statements, and Certificate of Chartered Engineer for Manufacturers of Specified Goods under GST Act, 2017

In exercise of the powers conferred the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Board of Indirect Taxes and Customs (CBIC) hereby introduces a special procedure for manufacturers engaged in the production of goods specified in the Schedule to this notification. The procedure shall come into effect from the 1st day of April, 2024.

Details of Packing Machines:

All registered persons manufacturing goods as per the Schedule shall electronically furnish details of packing machines used for filling and packing packages in FORM GST

SRM-I on the common portal within thirty days of the notification coming into effect.

Persons granted registration after this notification shall provide packing machine details in FORM GST SRM-I within fifteen days of registration.

Any additional filling and packing machine installed at the registered place of business shall be reported within twenty-four hours in PART (B) of Table 6 of FORM GST SRM-I.

Changes in the declared capacity of machines shall be updated within twenty-four hours in Table 6A of FORM GST SRM-I.

Upon furnishing details in FORM GST SRM-I, a unique registration number shall be generated for each machine on the common portal.

If the production capacity has been declared to any other government department or agency, the details shall be furnished in Table 7 of FORM GST SRM-I within fifteen days of such declaration.

Details of any disposed filling and packing machine shall be reported within twenty-four hours in Table 8 of FORM GST SRM-I.

Special Monthly Statement:

The registered person shall submit a special statement for each month in FORM GST SRM-II on the common portal on or before the tenth day of the succeeding month.

Certificate of Chartered Engineer:

The taxpayer shall upload a certificate of Chartered Engineer (FORM GST SRM-III) for the machines declared in Table 6 of FORM GST SRM-I.

If details of any machine are amended subsequently, a fresh certificate shall be uploaded.

Effective Date:

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


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