New special returns & procedure under GST: for a registered person engaged in manufacturing of certain goods

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Notification number 47/2023 is issued Dated 25 September 2023 to extend the Date till 1 January 2024 for special Returns and procedures under GST for a registered person engaged in manufacturing of certain goods (see List below).,

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 makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 30/2023-Central Tax, dated the 31st July, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) videnumber S.O. 3424(E), dated the 31st July, 2023, namely:-

In the said notification, after the words “ hereby notifies the following special procedure to be followed” the words and figures “ with effect from 1st day of January 2024” shall be inserted and shall be deemed to have been inserted with effect from the 31st July 2023.

Now Notification No. 30/2023 is rescinded by new notification Number 3/2024 and New Notification number 4/2024 is issued for special Return procedures under GST w.e.f 1 April 2024 Read this article:

4 New GST Notifications – Dated 5 Jan 2024

So below is special returns procedures as per notification No. 4/2024 Dated 5 Jan 2024

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, namely:—

1. Details of Packing Machines

(1) Existing Taxpayers: 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

2) New Taxpayers: 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 15 days of grant of such registration.

(3) Additional Machine: 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 PART (B) of Table 6 of FORM GST SRM-I

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

(4) Unique ID: 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 port

(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 Table 7 of FORM GST SRM-I on the common portal, within 15 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 Table 7 of FORM GST SRM-I on the common portal, within 30 days of issuance of this notification

6) Removal: 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 Table 8 of FORM GST SRM-I.

2. Special Monthly Statement.

The registered person shall submit a special statement for each month in FORM GST SRM-II, electronically on the common portal, on or before the 10th 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 para 1 of 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.4. This notification shall come into effect from 1st day of April, 2024.