Special procedure to be followed by registered persons engaged in manufacturing of certain goods.
S.O. 85(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.
(2) Any person intending to manufacture goods as mentioned in the 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 packages in FORM GST 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 at the registered Place of business shall be furnished, electronically on the Common portal, by the said Registered person within twenty four hours of such installation in PART (B) of Table 6 of FORM GST SRM-I.
(4) If any change is to be made in the declared capacity of the machines, the same shall be furnished, electronically on the Common portal, by the said Registered person within twenty four hours of such change in Table 6A of FORM GST SRM-I.
(5) Upon furnishing of such details in FORM GST SRM-I, a unique registration number shall be generated for each machine, the details of which have been furnished by the Registered person, on the Common portal.
Source : https://taxinformation.cbic.gov.in/view-pdf/1009983/ENG/Notifications
