Special procedure to be followed by a registered person engaged in manufacturing of certain goods

Last updated: 08 January 2024

Save Share

Quick Summary

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. 04/2024–CENTRAL 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 engaged in manufacturing of the goods, the description of which is specified in the corresponding entry in column (3) of the Schedule appended to this notification, and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, namely:—

1. Details of Packing Machines.– (1) All the registered persons engaged in manufacturing of the goods mentioned in 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 of coming into effect of this notification.

For full notification please refer to the attachment.

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.