GST Notifications 2

4928 GI/202 3 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99 EXTRAORDINARY PART II —Section 3 —Sub-section ( ii) PUBLISHED BY AUTHORITY No. 3274 ] NEW DELHI , MON DAY, JULY 31, 2023/ SHRAVANA 9, 1945 CG-DL-E-01082023-247744 MINISTRY OF FINANCE (Department Of Revenue ) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) NOTIFICATION New Delhi , the 31st July, 2023 No. 27/2023 –Central Tax S.O. 3421(E).— In exercise of the powers conferred by cla use (b) of sub -section (2) of section 1 of the Finance Act, 2021 ( 13 of 2021), the Central Govern ment hereby appoints the 1st day of October , 2023, as the date on which the provisions of section 123 of the said Act shall come into force. [F. No. CBIC -2000 6/20/2023 -GST ] ALOK KUMAR, Director NOTIFICATION New Delhi , the 31st July, 2023 No. 28/2023 –Central Tax S.O. 3422(E).—In exercise of the powers conferred by clause (b) of sub -section (2) of section 1 of the Finance Act, 2023 (8 of 2023), the Cent ral Government hereby appoints, — (a) the 1st day of October , 2023, as the date on which the provisions of sections 137 to 162 (except sections 149 to 154) of the said Act shall come into force; (b) the 1st day of August , 2023, as the date on which the provisions of sections 149 to 154 of the said Act shall come into force. [F. No. CBIC -20006/20/2023 -GST ] ALOK KUMAR, Directo r घ. अपील संखया तारीख - NOTIFICATION New Delhi , the 31st July, 2023 No. 29/2023 – CENTRAL TAX S.O. 3423(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 Co uncil, hereby notifies the following special procedure to be followed by a registered person or an officer referred to in sub -section (2 ) of Section 107 of the said Act who intends to file an appeal against the order passed by the proper officer under sect ion 73 or 74 of the said Act in accordance with Circular No. 182/14/2022 -GST, dated 10th of November, 2022 pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709 -32710/2018. 2. An appeal against the order shall be made in duplicate in the Form appended to this notif ication at ANNEXURE -1 and shall be presented manually before the Appellate Authority within the time specified in sub - section (1) of section 107 or sub -section (2) of section 107 of the said Act, as the case may be, and such time shall be computed from the date of issuance of this notification or the date of the said order, whichever is later: Provided that any appeal against the order filed in accordance with the provisions of section 107 of the said Act with the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification. 3. The ap pellant shall not be required to deposit any amount as referred to in sub -section (6) of section 107 of the said Act as a pre -condition for filing an app eal against the said order. 4. An appeal filed under this notification shall be accompanied by relevant documents including a self -certified copy of the order and such appeal and relevant documents shall be signed by the person specified in sub -rule (2) of rule 26 of Central Goods and Services Tax Rules, 2017. 5. Upon receipt of the appeal which fulfills al l the requirements as provided in this notification, an acknowledgement, indicating the appeal number, shall be issued manually in FORM GST APL -02 by the Appellate Authority or an officer authorised by him in this behalf and the appeal shall be treated as filed only when the aforesaid acknowledgement is issued. 6. The Appellate Authority shall, along with its order, issue a summary of the order in the For m appended to this notification as ANNEXURE -2. [F. No. CBIC -20006/20/2023 -GST ] ALOK KUMAR, Director ANNEXURE -1 Appeal to Appellate Authority (Filed against an order passed in accordance with Circular No. 182/14/2022 -GST, dated 10th of November, 2022 pursuant to the directions issued by the Hon’ble Supreme Court in the Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709 -32710/2018) 1. GSTIN – 2. Legal name of the appellant – 3. Trade name, if any – 4. Address – 5. Order No. - Order dated – 6. Designation of the officer passing the order appealed against – 7. Date of communication of the order appealed against – 8. Name of the authorized representative – 9. Details of the case under dispute – (i) Brief iss ue of the case under dispute – (ii) Amount of transitional credit claimed before the issuance of circular no. 182/14/2022 -GST, dated 10th of November, 2022 (Act -wise) – (iii) Details of any order u/s 73/74 passed in respect of the claim referred to in sub -item (ii) above: (a) Orde r No. - Order dated - (b) Amount allowed as per said order (Act -wise) - Rs. (c) Interest and penalty levied as per said order (Act -wise) - Rs. (d) Whether any appeal preferred against said order - Yes/No (e) If appeal filed then Appeal No. - Appeal Date - (f) Status of s aid Appeal - Disposed/Pending (g) If appeal disposed off then amount of credit allowed as per said Appeal (Act -wise) - Rs. (iv) Amount of transitional credit claimed after the issuance of circular no. 182/14/2022 -GST, dated 10th of November, 2022 (Act -wise) – (v) Amount of credit allowed in pursuance of claim referred to in sub -item (iii) above (Act -wise) - Rs. (vi) Amount under dispute (Act -wise) - Rs. 10. Whether the appell ant wishes to be heard in person – Yes / No 11. Statement of facts: 12. Grounds of appeal : 13. Prayer: Verification I, < _________________________ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefr om. Place: Date: Signature Name of the Applicant Note: 1. If the space provided for answering any item is found to be insufficient, separate sheets may be used. 2. The letters “N.A.” may be recorded against any item that is not required for this Appeal. ANNEXURE -2 SUMM ARY OF TRANSITIONAL CREDIT AVAILABLE AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY WITH REFERENCE TO AN ORDER PASSED IN ACCORDANCE WITH CIRCULAR NO. 182/14/2022 -GST, DATED 10th of NOVEMBER , 2022 A. GSTIN - B. Name of the Appellant/ person - Address of the Appellant/person - C. Order appealed against - Ref. (if any) Dated - D. Appeal No. Dated - E. Personal Hearing - F. Order in Brief - G. Status of Order - Confirmed/Modified/Rejected H. Amount of Credit/ Demand after Appeal - Particulars Central Ta x State/UT Tax a) Amount of transitional credit found to be admissible pursuant to order of the Proper Officer b) Amount determined by Appellate Authority Place: Date: Signature: Name of the Appellate Authority : Designation: Jurisdiction: (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (1) (2) (3) (4) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (1) (2) (3) (4) (5) (6) >> >> (7) (8) (9) (10) (1) (2) (3) (4) (5) (6) (7) (8) (9) ……… …… (1) (2) (3) (4) (5) (6) ….. …………… …………… ………. …………… …………… ………. 1) ... ... 00:00 00.00 00:00 00.00 00:00 00.00 क ु ल 1 दिन 2 (1) (2) (3) (4) (5) (6) (1) (2) (3) (4) (5) (6) (7) (8) (9) ……. (1) (2) (3) . ……… ……… ……… ……… …. ……… ……… ……… ……… …. ... ... … -- NOTIFICATION New Delhi , the 31st July, 2023 NO. 30/2023 –CENTRALTAX S.O. 3424(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 noti fication, and falling under the tariff item, sub - heading, hea ding 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 existing registered persons enga ged 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, electroni cally on the common portal ,— FORM SRM -I Serial No. Make and Model No. of the Machine (including the name of manufacturer) Date of Purchase of the Machine Address of place of business where installed No. of Tracks Packing Capacity of each track Total packing capacity of machine Electricity consumption by the machine per hour Supporting Documents Unique ID of the machine (to be auto populated) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) <<Capacity certificate from Chartered Enginee r>> (2) 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 pouc hes or containers in FORM 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 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 FORM SRM -IIA. (4) 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 re gistered person, on the common portal . (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 b e furnished by the said registered person in FORM SRM -IA on the common portal, within fifteen days of filing said declaration or submission: Provided that where the said registered person has submitted or declared the production capacity of his manu facturi ng 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 FORM SRM -IA on the common portal, within thirty d ays of issuance of this notification. FORM SRM -IA Serial No. Name of Govt. Department/ any other agency or organization Type of Declaration/ Submission Details of Declaration/Submission (1) (2) (3) (4) <<copy of declaration to be uploaded on the portal>> FORM SRM -IIA [Details of installation of additional machine(s)] Serial No. Make and Model No. of the Machine (including the name of manufacturer) Date of Purchase of the Machine Date of installation of the Machine Address of place of business where installed No. of Tracks (1) (2) (3) (4) (5) (6) Packing Capacity of each track Total packing capacity of machine Electricity consumption by the machine per hour Supporting Documents Unique ID of the machine (to be auto populated) (7) (8) (9) (10) (11) <<Capacity certificate from Chartered Engineer>> (6) 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 FORM SRM -IIB. FORM SRM -IIB [Details of removal of the existing machine(s)] SerialNo. Unique ID of the machine Make and Model No. of the Machine <<auto - populated>> Date of Purchase of th e Machine <<auto - populated>> Address of place of business from where the machine is removed. <<auto - populated>> No. of Tracks <<auto - populated>> (1) (2) (3) (4) (5) (6) Packing Capacity of each track <<auto -populated>> Total packing capa city of machine <<auto -populated>> Date of Removal Reasons for removal/disposal of the machine. (7) (8) (9) (10) <<Sold to third party>> <<Scrap>> 2. Additional records to be maintained by the registered persons manufacturing the goods menti oned in the Schedule (1) Every registered person engaged in manufacturing of goods mentioned in Schedule shall keep a daily record of inputs being procured and uti lized in quantity and value terms along with the details of waste generated as well as the dail y record of reading of electricity meters and generator set meters in a format as specified in FORM SRM -IIIA in each place of business. (2) Further, the said registered person shall also keep a daily shift -wise record of machine -wise production, product -wise a nd brand -wise details of clearance in quantity and value terms in a format as specified in FORM SRM -IIIB in each place of business. FOR M SRM -IIIA Inputs Register Day1 HSN of the Input Description of the Input Unit quantity Opening Balance (in units ) Quantity procured (in units) Quantity procured ( value in Rs) Qty Consumed (in units) Closing Balance (in units) Waste generated in respect of the said input (qty) (in units) (1) (2) (3) (4) (5) (6) (7) (8) (9) HSN1 HSN2 HSN3 … … … HSNn Day 2 Day 3 …… Last Day of Month Day 1 Electricity Reading Electricity meter reading Generator set meter reading Initial Meter Reading Final Meter Reading Consumption (kwH) Initial Meter Reading Final Meter Reading Consumption (kwH) (1) (2) (3) (4) (5) (6) Day 2 ….. Last Day of Month FORM SRM -IIIB Production Register Day 1 Brand B1 Brand B2 Brand Bn Machine M1( Mention Uni que ID of the machine) M2 Mn Total of all machines …………………………………. …………………………………. Total no. of Pouch P1 packed Unit Value Of Pouch P1 Total Value Of Pouches P1 Packed(V1) (in Rs) Total no. of Pouch …Pn packed Value Of Pouch …Pn Total Value Of Pouches Pn Packed (Vn) (in Rs) Total No. of pouches Packed by Machine M1 (P1+P2+..Pn) Total value of Pouches packed By machine M1 (in Rs) (V1+V2+..Vn) … --- Total Production value of Brand B1 by all machines (Rs) Shift 1 00:00 to 00.00 hrs Shift 2 00:00 to 00.00 hrs Shift 3 00:00 to 00.00 hrs Total for Day 1 Day 2 ….Dayn of the month Total for the Month 3. Special Monthly Statement (1) The said registered person shall submit a special statement for each month in FORM SRM -IV on the common portal, on or before the tenth day of the month succeeding suc h month. FORM SRM -IV Monthly Statement of Inputs used and the final goods produced by the manufacturer of goods specified in Schedule PART -A Total for Month HSN of the Input Description of the Input Unit quantity Opening Balance (in units) Quantity p rocured (in units) (1) (2) (3) (4) (5) Statement of production of goods PART -B Brand B1 Bra nd B2 Bra nd Bn Machine M1 M 2 M n Total of all machin es ……………………… …………. ……………………… …………. Tota l no. of MR P ValTotal Value Of Tota l no. of Val ue Of Total Value Of Total No. of pouches Total value of Pouches … -- - Total Product ion HSN1 HSN2 HSN3 ……. HSNn Quantity procured ( value in Rs) Qty Consumed (in units) Closing Balance (in units) Waste generated qty (in units) (6) (7) (8) (9) Total for the Month Electricity Reading Electricity meter reading DG set meter reading Initial Meter Reading on Day 1 of the month Final Meter Reading on last day of the month Consumption (kwH) Initial Meter Reading on Day 1 of the month Final Meter Reading on last day of the month Consumption (kwH) (1) (2) (3) (4) (5) (6) Pouc h P1 pack ed ue Of Pou ch P1 Pouches P1 Packed( V1) (in Rs) Pouc h Pn pack ed Pou ch Pn Pouc hes Pn Packe d (Vn) (in Rs) Packed by Machine M1 (P1+P2+. .Pn) packed By machine M1 (in Rs) (V1+V2+. .Vn) value of Brand B1 by all machin es (Rs) Tota l for the Mon th SCHEDULE S.No Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 2106 90 20 Pan-masala 2. 2401 Unmanufactured tobacco (without lime tube) – bearing a brand name 3. 2401 Unmanufactured tobacco (with lime tube) – bearing a brand name 4. 2401 30 00 Tobacco refuse, bearing a brand name 5. 2403 11 10 'Hookah' or 'gudaku' tobacco bearing a brand name 6. 2403 11 10 Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name 7. 2403 11 90 Other water pipe smoking tobacco not bearing a brand name. 8. 2403 1 9 10 Smoking mixtures for pipes and cigarettes 9. 2403 19 90 Other smoking tobacco bearing a brand name 10. 2403 19 90 Other smoking tobacco not bearing a brand name 11. 2403 91 00 “Homogenised” or “reconstituted” tobacco, bearing a brand name 12 2403 99 10 Chewing tobacco (without lime tube) 13. 2403 99 10 Chewing tobacco (with lime tube) 14. 2403 99 10 Filter khaini 15. 2403 99 20 Preparations containing chewing tobacco 16. 2403 99 30 Jarda scented tobacco 17. 2403 99 40 Snuff 18. 2403 99 50 Preparations containing snuff 19. 2403 99 60 Tobacco extracts and essence bearing a brand name 20. 2403 99 60 Tobacco extracts and essence not bearing a brand Name 21. 2403 99 70 Cut tobacco 22. 2403 99 90 Pan masala containing tobacco ‘Gutkha’ 23. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name 24. 2403 99 90 All 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 Tar iff Act, 1975, including the Secti on 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 b rand 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 indica te 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. [F. No. CBIC -20006/20/2023 -GST] ALOK KUMAR , Director Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.