Notification No.: 30/2023 – Central Tax
Date of Notification: 31st July 2023
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 148 – Special procedure for certain registered persons
- CGST Rules, 2017:
- Rule 26(2) – Authentication of documents
Summary of Notification:
- This notification prescribes a special compliance procedure for registered persons engaged in manufacturing of Pan Masala and Tobacco-based products (as specified in the Schedule).
- Mandatory furnishing of machine details:
- Existing manufacturers must declare all packing machines in FORM SRM-I on the GST portal within 30 days.
- New registrants must furnish machine details within 15 days of registration.
- Any additional machine must be declared in FORM SRM-IIA within 24 hours of installation, and removal of any machine must be reported in FORM SRM-IIB within 24 hours.
- Each machine will be assigned a unique ID on the GST portal.
- Capacity and declarations:
- If production capacity details are filed with any other Government department, they must also be uploaded in FORM SRM-IA within 15 days (30 days for prior declarations).
- Maintenance of records:
- Manufacturers must maintain daily input registers (FORM SRM-IIIA), recording procurement, consumption, waste, and electricity usage.
- They must also keep daily production registers (FORM SRM-IIIB), with machine-wise, brand-wise, and shift-wise details.
- Monthly compliance:
- A monthly statement (FORM SRM-IV) of inputs and production must be filed on the portal by the 10th of the following month.
- Covered goods (Schedule):
- Pan Masala (2106 90 20)
- Tobacco and products under Chapter 24 including chewing tobacco, khaini, gutkha, snuff, hookah tobacco, smoking mixtures, jarda, scented tobacco, tobacco extracts, cut tobacco, etc., whether branded or unbranded.
- This mechanism aims to bring enhanced compliance, curb evasion, and enable better monitoring of production of Pan Masala and Tobacco products through a machine-tracking system.
