Exercising powers conferred by Sec.148 Central Govt. on recommendations of GST Council,have notified following special procedure via NNO. 04/2024 effective from 1st April 2024 to be followed by Manufacturers of goods mentioned in schedule of the Notification (i.e.Tobacco,Pan Masala ,Guthka etc.)
- Furnishing details electronically on common portal – A unique registration number will be generated for each Machine
| Activity | Form & Table | Time Limit |
| Details of Packing Machines used for filling and packing of packages | ||
| Existing Registration | FORM GST SRM-I | 30 Days from the date of Notification i.e.
30th April 2024 |
| New Registration issued after effective date of Notification | FORM GST SRM-I | 15 Days of Grant of Registration |
| Additional filling and Packaging Machines being installed at registered Place of Business | PART (B) of Table 6 of GSR SRM-I | Within 24 hours of such Installation |
| Change in Declared Capacity of Machine | PART (A) of Table 6 of GSR SRM-I | Within 24 hours of such change |
| In case the Reg. Person declare production capacity of manufacturing unit or machines, to other Govt. or any other agency or organization- Same shall be furnished on portal | Table 7 of FORM GST SRM-I | Within 15 Days of filing such submission or declaration |
| In case above submission/declaration of production capacity to other Govt. or any other agency or organization has been made before issuance of this notification, then such certificate shall be furnished on portal | Table 7 of FORM GST SRM-I | 30 Days from the date of Notification |
| Details of any existing filling and packing machine disposed of from the registered place of business | Table 8 of FORM GST SRM-I | Within 24 hours of such disposal |
2) Special Monthly Statement – To be filed electronically on portal in special statement for each month in FORM GST SRM-II, on or before the tenth day of the month succeeding such month.
3) Certificate of Chartered Engineer. –
1) The taxpayer shall upload a certificate of Chartered Engineer FORM GST SRM-III in respect of machines declared by him, as per this notification, in Table 6 of FORM GST SRM-I
2) If details of any machine are amended subsequently, then fresh certificate in respect of such machine shall be uploaded.
pdf link of special procedure for registration- 04-2024-ct-eng_Special Procedure for registering machines
THE DATE OF REGISTRATION EXTENDED TO 15TH MAY 2024 Via NNo. 08/2024-CT –gst-ct-08-2024
