Introduction of Additional GST Compliances

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Introduction of Additional GST Compliances

Introduction of Additional GST Compliances by Manufacturers of Tobacco & Other Similar Products

Notification No. 04/2024

Notification Date: 5^th January 2024

A. Form GST SRM 1: Details of Packing Machines: All manufacturers of products specified in the Schedule are required to furnish the details of packing machines used for filling and packing of packages in Form GST SRM – 1, electronically on the GST portal.

The timeline for furnishing the one-time details of the packing machines are as follows –
- - Existing Manufacturer: 30^th April 2024
  - New Manufacturer: Within 15 days of grant of GST Registration under the Act
Timeline for furnishing additional filling and packing machine installed at the registered place of business: Within 24 hours of such installation
Timeline for furnishing details in case of any change in the declared capacity of the machine: Within 24 hours of such change
Timeline for furnishing details of disposal of the packing machine: Within 24 hours of such disposal

B. Form GST SRM – II: Special Monthly Statement

The registered person is required to furnish a special statement for each month in Form GST SRM – II on or before 10^th day of succeeding month.

C. Form GST SRM – III: Certificate of Chartered Engineer

Certificate of Chartered Engineer in Form GST SRM – III is required to be uploaded in respect of machines declared by the registered person. If details are amended, then fresh certificate in respect of such machine is required to be uploaded.

Notification Link:

https://taxinformation.cbic.gov.in/view-pdf/1009983/ENG/Notifications

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