Special procedure to be followed by a RP engaged in manufacturing of certain goods

CA Amit Harkhanipro badge , Last updated: 09 January 2024  
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SPECIAL PROCEDURE TO BE FOLLOWED BY MANUFACTURING OF FOLLOWING GOODS

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SPECIAL PROCEDURE

  • Details of Packing Machines: 
Special procedure to be followed by a RP engaged in manufacturing of certain goods

Form: -FORM SRM-I

Due Date:  Within 30 days of issuance of this notification. (Date of Notification is 31.07.2023)

In case of New Registration after such notification: Within fifteen days (15 Days) of grant of such registration.

Headings of Form SRM-I: 

  1. Sr. No.
  2. Make and Model No. of the Machine (including the name of manufacturer)
  3. Date of Purchase of the Machine
  4. Address of place of business where installed
  5. No. of Tracks
  6. Packing Capacity of each track
  7. Total packing capacity of machine
  8. Electricity consumption by the machine per hour
  9. Supporting Documents (Capacity certificate from Chartered Engineer)
  10. Unique ID of the machine (to be auto populated)
  • Production capacity of his manufacturing unit or his machines has already submitted or declared to any other government department or any other agency or organization.

Form: FORM SRM-IA

Due Date: Within fifteen days (15 Days) of filing of said declaration or submission.

If declaration was already submitted before the issuance of this notification: - Within 30 days of issuance of this notification. (Date of Notification is 31.07.2023)

 

Headings of Form SRM-IA: 

  1. Serial No.
  2. Name of Govt. Department/ any other agency or organization
  3. Type of Declaration/ Submission (copy of declaration to be uploaded on the portal)
  4. Details of Declaration/Submission
  • If additional filling and packing machines are being installed in the registered place of business.

Form: FORM SRM-IIA

Due Date: within 24 hours of such installation.

Headings of Form SRM-IIA: 

  1. Serial No.
  2. Make and Model No. of the Machine (including the name of manufacturer)
  3. Date of Purchase of the Machine
  4. Date of installation of the Machine
  5. Address of place of business where installed
  6. No. of Tracks
  7. Packing Capacity of each track
  8. Total packing capacity of machine
  9. Electricity consumption by the machine per hour
  10. Supporting Documents (Capacity certificate from Chartered Engineer)
  11. Unique ID of the machine(to be auto-populated)

Upon furnishing of such details in FORM SRM-I or FORM SRM-IIA, a unique ID shall be generated for each machine, whose details have been furnished by the registered person, on the common portal.

  • Details of removal of the existing machines.

Form: FORM SRM-IIB

Due Date: Within 24 hours of such removal.

 

Headings of Form SRM-IIB:

  1. SerialNo.
  2. Unique ID of the machine
  3. Make and Model No. of the Machine (auto-populated)
  4. Date of Purchase of the Machine (auto-populated)
  5. Address of place of business from where the machine is removed. (auto-populated)
  6. No. of Tracks (auto-populated)
  7. Packing Capacity of each track (auto-populated)
  8. Total packing capacity of machine (auto-populated)
  9. Date of Removal
  10. Reasons for removal/disposal of the machine.(Sold to third party or Scrap)
  • Additional records to be maintained by the registered persons manufacturing the Specified goods.
  1. Input Register & Electricity Reading in Form SRM-IIIA
  2. Production Register in Form SRM-IIIB (Shift wise – Machine wise production – Product Wise – Brand wise)

FORMATE OF FORM SRM-IIIB I.E. PRODUCTION REGISTER

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FORMATE OF FORM SRM-IIIB I.E. PRODUCTION REGISTER

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  • Monthly statement.

Form: FORM SRM-IV

Due Date: On or before the tenth day (10th Day) of the month succeeding such month.

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Published by

CA Amit Harkhani
(CA in Practice)
Category GST   Report

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