The Finance Department of Delhi, issued a notification on 29th December, 2023, regarding the special procedure to be followed by registered persons engaged in manufacturing specific goods under the Delhi Goods and Services Tax Act, 2017.
The notification outlines the requirement for registered persons engaged in the manufacturing of specified goods to furnish details of packing machines being used for filling and packing of pouches or containers. It specifies the forms (SRM-I, SRM-IIA, SRM-IA, and SRM-IIB) to be used for this purpose and the timelines for submission of these details.
The notification establishes a special procedure for registered persons engaged in manufacturing specific goods including the requirement to furnish details of packing machines used for filling and packing pouches or containers in Form SRM-I within 30 days of the notification issuance. Additionally, registered persons must maintain additional records of inputs procured and utilized, machine-wise production details, and product-wise clearance details in specific formats as specified in Forms SRM-IIIA and SRM-IIIB.
Furthermore, the notification mandates the submission of a special monthly statement in Form SRM-IV on the common portal by the tenth day of the month succeeding such month. The details of any additional filling and packing machine being installed, removed, or the production capacity declared must also be furnished electronically on the common portal in the specified forms. The notification also provides a comprehensive schedule detailing the description of goods falling under various tariff items and headings.
In summary, the notification introduces a special procedure for registered persons engaged in manufacturing specific goods, outlining requirements for furnishing details of packing machines, maintaining additional records, and submitting a special monthly statement. It also includes a detailed schedule of goods falling under various tariff items and headings. The document emphasizes the importance of compliance with these procedures and provides a clear outline of the process to be followed by the concerned entities.
