TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
S.O…(E).—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 notifies the following special procedure to be followed by a registered person engaged in
manufacturing of the goods, the description of which is specified in the corresponding entry in column (3) of the
Schedule appended to this notification, and falling under the tariff item, sub-heading, heading or Chapter, as the
case may be, as specified in the corresponding entry in column (2) of the said Schedule, namely:—
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.