A new special procedure has been introduced for registered persons manufacturing specific goods. As per Notification No. 04/2024-Central Tax, these manufacturers must now provide details of their packing machines. This information needs to be submitted electronically in FORM GST SRM-I on the common GST portal within thirty days of the notification's effective date.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
NO. 04/2024CENTRAL TAX
New Delhi, the 5th 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 en
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FAQ :
Registered persons engaged in the manufacturing of goods specified in the Schedule appended to Notification No. 04/2024-Central Tax must follow this procedure.
Details of the packing machines being used for filling and packing of packages must be furnished.
The details must be submitted electronically on the common GST portal using FORM GST SRM-I.
The details must be submitted within thirty days of the notification coming into effect.
The relevant form is FORM GST SRM-I.
Source : https://taxinformation.cbic.gov.in/view-pdf/1009983/ENG/Notifications