Special Procedure for Registered Persons Manufacturing Specific Goods · 30/2023–Central Tax

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

NOTIFICATION

NO. 30/2023–CENTRALTAX

New Delhi, dated the 31st July,2023

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 existing 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 pouches or containers in FORM SRM-I, within 30 days of issuance of this notification, electronically on the common portal,—

FORM SRM-I

| Serial No. | Make and Model No. of the Machine

(including the name of manufacturer) | Date of Purchase of the Machine | Address of place of business where installed | No. of Tracks | Packing Capacity of each track | Total packing capacity of machine | Electricity consumption by the machine per hour | Supporting Documents | Unique ID of the machine

(to be auto populated) | | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | | | | | | | | | | <<Capacity certificate from Chartered Engineer>> | | | | | | | | | | | | |

(2) Any person intending to manufacture goods as mentioned in 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 pouches or containers in FORM SRM-I on the common portal, within fifteen days of grant of such registration.

(3) The details of any additional filling and packing machine being installed in the registered place of business shall be furnished, electronically on the common portal, by the said registered person within 24 hours of such installation in FORM SRM-IIA.

(4) Upon furnishing of such details in FORM SRM-I or FORM SRM-IIA, a unique ID shall be generated for each machine, whose details have been furnished by the registered person, on the common portal.

(5) In case, the said registered person has submitted or declared the production capacity of his manufacturing unit or his machines, to any other government department or any other agency or organization, the same shall be furnished by the said registered person in FORM SRM-IA on the common portal, within fifteen days of filing said declaration or submission:

Provided that where the said registered person has submitted or declared the production capacity of his manufacturing unit or his machines, to any other government department or any other agency or organization, before the issuance of this notification, the same shall be furnished by the said registered person in FORM SRM-IA on the common portal, within thirty days of issuance of this notification.

FORM SRM-IA

FORM SRM-IIA
[Details of installation of additional machine(s)]

| Serial No. | Make and Model No. of the Machine

(including the name of manufacturer) | Date of Purchase of the Machine | Date of installation of the Machine | Address of place of business where installed | No. of Tracks | Packing Capacity of each track | Total packing capacity of machine | Electricity consumption by the machine per hour | Supporting Documents | Unique ID of the machine

(to be auto populated) | | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | | | | | | | | | | | <<Capacity certificate from Chartered Engineer>> | | | | | | | | | | | | | |

(6) The details of any existing filling and packing machine removed from the registered place of business shall be furnished, electronically on the common portal, by the said registered person within 24 hours of such removal in FORM SRM-IIB.

FORM SRM-IIB
[Details of removal of the existing machine(s)]

| SerialNo. | Unique ID of the machine | Make and Model No. of the Machine

<<auto-populated>> | Date of Purchase of the Machine

<<auto-populated>> | Address of place of business from where the machine is removed.

<<auto-populated>> | No. of Tracks

<<auto-populated>> | Packing Capacity of each track

<<auto-populated>> | Total packing capacity of machine

<<auto-populated>> | Date of Removal | Reasons for removal/disposal of the machine. | | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | | | | | | | | | | | <<Sold to third party>>

<<Scrap>> |

2. Additional records to be maintained by the registered persons manufacturing the goods mentioned in the Schedule

(1) Every registered person engaged in manufacturing of goods mentioned in Schedule shall keep a daily record of inputs being procured and utilized in quantity and value terms along with the details of waste generated as well as the daily record of reading of electricity meters and generator set meters in a format as specified in FORM SRM-IIIA in each place of business.

(2) Further, the said registered person shall also keep a daily shift-wise record of machine-wise production, product-wise and brand-wise details of clearance in quantity and value terms in a format as specified in FORM SRM-IIIB in each place of business.

FORM SRM-IIIA
Inputs Register