Special Procedures for Registration and Monthly Returns: CBIC Notifies procedures for Manufacturers of Tobacco,Pan Masala and similar items [Read Notification]

In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) the Central Board of Indirect Tax & Customs (CBIC) vide Notification No. 04/2024 – Central Tax dated January 05, 2024, notified the new special procedure to be followed by a registered person engaged in manufacturing of Tobacco, Pan Masala, and similar item. 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. (6) 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 organisation, the same shall be furnished by the said registered person in Table 7 of FORM GST SRM-I on the common portal, within fifteen days of filing such 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 organisation, before the issuance of this notification, the latest such certificate in respect of the manufacturing unit or the machines, as the case may be, shall be furnished by the said registered person in Table 7 of FORM GST SRM-I on the common portal, within thirty days of issuance of this notification. (7) The details of any existing filling and packing machine disposed of from the registered place of business shall be furnished, electronically on the common portal, by the said registered person within twenty four hours of such disposal 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 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 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. SCHEDULE Sl. No.Chapter /Heading /Sub-heading /Tariff item.Description of Goods.(1)(2)(3)1.2106 90 20Pan-masala2.2401Unmanufactured tobacco (without lime tube)– bearing a brand name3.2401Unmanufactured tobacco (with lime tube)–bearing a brand name4.2401 30 00Tobacco refuse, bearing a brand name5.2403 11 10‘Hookah’ or ‘gudaku’ tobacco bearing a brand name6.2403 11 10tobacco used for smoking ‘hookah’ or known as ‘hookah’ tobacco or ‘gudaku’ not bearing a brand name7.2403 11 90Other water pipe smoking tobacco not bearing a brand name.8.2403 19 10Smoking mixtures for pipes and cigarettes9.2403 19 90Other smoking tobacco bearing a brand name10.2403 19 90Other smoking tobacco not bearing a brand name11.2403 91 00“Homogenised” or “reconstituted” tobacco, bearing a brand name12.2403 99 10Chewing tobacco (without lime tube)13.2403 99 10Chewing tobacco (with lime tube)14.2403 99 10Filter khaini15.2403 99 20Preparations containing chewing tobacco16.2403 99 30Jarda scented tobacco17.2403 99 40Snuff18.2403 99 50Preparations containing snuff19.2403 99 60Tobacco extracts and essence bearing a brand name20.2403 99 60Tobacco extracts and essence not bearing a brand Name21.2403 99 70Cut tobacco22.2403 99 90Pan masala containing tobacco ‘Gutkha’23.2403 99 90All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name24.2403 99 90All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name Explanation.– (1) In this Schedule, “tariff item”, “heading”, “sub-heading” and “Chapter” shall mean respectively, a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act,1975, including the section and chapter notes and the General Explanatory notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. (3) For the purposes of this notification, the phrase “brand name” means brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. The effective date for the implementation of this notification is April 01, 2024. Support our journalism by subscribing to Taxscanpremium. Follow us on Telegram for quick updates

Special Procedures for Registration and Monthly Returns: CBIC Notifies procedures for Manufacturers of Tobacco,Pan Masala and similar items [Read Notification]

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