notification

GOVERNMENT OF INDIA REGD. No. D. L.-33002/99 Delhi Gazette SG-DL-E-03012024-251104 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 382] DELHI, FRIDAY, DECEMBER 29, 2023/PAUSHA 8, 1945 [N. C. T. D. No. 357 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 29th December, 2023 No. 30/2023-State Tax No. F. 3 (18)/Fin.(Exp-I)/2023-24/DS-I/1085.—In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act,2017 (3 of 2017) (hereinafter referred to as the said Act), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the following special procedure to be followed by a registered person engaged in manufacturing ofthe goods, the description of which is specified in the corresponding entry in column (3) of the Schedule appendedto 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 existing 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 pouches or containers in FORM SRM-I, within 30 days of issuance of this notification, electronically on the common portal, — FORM SRM-IA +--------+----------------------------+--------------+----------------------------------+-------------+-----------------------------+-----------------------------+-------------------------------------+-----------------------------+----------------------------------+ | Serial | Make and | Date of | Address | No. of | Packing | Total | Electricity | Supporting | Unique ID ofthe | | No. | Model No. of | Purchase | of place | Tracks | Capacity | packing | consumption | Documents | machine | | | the Machine | of | of | | of each | capacity of | by the | | | | | (including the | Machine | business | | track | machine | machineper | | (to be auto | | | name of | | where | | | | hour | | populated) | | | manufacturer) | | installed | | | | | | | +--------+----------------------------+--------------+----------------------------------+-------------+-----------------------------+-----------------------------+-------------------------------------+-----------------------------+----------------------------------+ | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | +========+============================+==============+==================================+=============+=============================+=============================+=====================================+=============================+==================================+ | | | | | | | | | <<Capacity | | | | | | | | | | | certificate | | | | | | | | | | | fromChartered | | | | | | | | | | | Engineer>> | | +--------+----------------------------+--------------+----------------------------------+-------------+-----------------------------+-----------------------------+-------------------------------------+-----------------------------+----------------------------------+ (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 pouches 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 registered person, on the common portal. (5) In case, the said registered person has submitted or declared the production capacity of his manufacturing unitor his machines, to any other government department or any other agency or organization, the same shall be 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 manufacturing 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 days of issuance of this notification. FORM SRM-IA +--------+----------------------------------------------------+---------------------------------------------+------------------------------+ | Serial | Name of Govt. Department/ | Type of Declaration/ | Details of | | No. | any other agency or | Submission | Declaration/Submission | | | organization | | | +--------+----------------------------------------------------+---------------------------------------------+------------------------------+ | (1) | (2) | (3) | (4) | +========+====================================================+=============================================+==============================+ | | | <<copy of declaration to be | | | | | uploaded on the portal>> | | +--------+----------------------------------------------------+---------------------------------------------+------------------------------+ FORM SRM-IIA [Details of installation of additional machine(s)] +--------+-----------------------------+--------------+--------------------------+---------------------+-----------------------------+-----------------------------+-------------------------------------+-----------------------------+----------------------------------+------------------+ | Serial | Make and Model No. | Date of | Date of | Address of | No.of | Packing | Total | Electricity | Supporting | Unique ID of | | No. | ofthe Machine | Purchase | installation | place of | Tracks | Capacity | packing | consumption | Documents | themachine | | | (including the name | ofthe Mach | of the | business | | of each | capacity of | by the | | | | | of manufaturer) | ine | Machine | where | | track | machine | machine per | | (to be | | | | | installed | installed | | | | hour | | auto | | | | | | | | | | | | populated) | +--------+-----------------------------+--------------+--------------------------+---------------------+-----------------------------+-----------------------------+-------------------------------------+-----------------------------+----------------------------------+------------------+ | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | +========+=============================+==============+==========================+=====================+=============================+=============================+=====================================+=============================+==================================+==================+ | | | | | | | | | | <<Capacity | | | | | | | | | | | | certificate | | | | | | | | | | | | from | | | | | | | | | | | | Chartered | | | | | | | | | | | | Engineer>> | | +--------+-----------------------------+--------------+--------------------------+---------------------+-----------------------------+-----------------------------+-------------------------------------+-----------------------------+----------------------------------+------------------+ (2) 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)] +--------+--------------+-----------------------------+---------------------------------+---------------------------------------------+-------------+-----------------------------+-----------------------------+--------------+---------------------------------------+ | Serial | Unique | Make and | Date of | Address of | No. of | Packing | Total | Dateof | Reasons | | No. | ID | Model No.of | Purchase of | place of | Tracks | Capacityof | packing | Removal | For removal | | | of the | the Machine | the Machine | business | | eachtrack | capacityof | | /disposal of the | | | machine | <<auto- | <<auto- | from where | | <<auto- | machine | | machine. | | | | populated>> | populated>> | the machine | | popula- | <<auto- | | | | | | | | is removed. | | ted>> | populated>> | | | | | | | | <<auto- | | | | | | | | | | | populated>> | | | | | | +--------+--------------+-----------------------------+---------------------------------+---------------------------------------------+-------------+-----------------------------+-----------------------------+--------------+---------------------------------------+ | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | +========+==============+=============================+=================================+=============================================+=============+=============================+=============================+==============+=======================================+ | | | | | | | | | | <<Sold | | | | | | | | | | | tothird party>> | | | | | | | | | | | <<Scrap>> | +--------+--------------+-----------------------------+---------------------------------+---------------------------------------------+-------------+-----------------------------+-----------------------------+--------------+---------------------------------------+ 2. Additional records to be maintained by the registered persons manufacturing the goods mentioned 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 utilized in quantity and value terms along with the details of waste generated as well as the daily 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 and brand-wise details of clearance in quantity and value terms in a format as specified in FORM SRM-IIIB in each place of business. FORM SRM-IIIA Inputs Register +-----------+-----------------------+--------------+--------------+-----------------------------+-----------------------------+-----------------------------+-----------------------------+-----------------------------+---------------------------------------+ | | HSN of | Description | Unit | Opening | Quantity | Quantity | Qty | Closing | Waste | | | the Input | of the Input | quantity | Balance | procured (in | procured | Consumed(in | Balance | generated in | | | | | | (in units) | units) | (value inRs) | units) | (in units) | respect of | | | | | | | | | | | the saidinput | | | | | | | | | | | (qty) | | | | | | | | | | | (in units) | +-----------+-----------------------+--------------+--------------+-----------------------------+-----------------------------+-----------------------------+-----------------------------+-----------------------------+---------------------------------------+ | Day1 | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | +-----------+-----------------------+--------------+--------------+-----------------------------+-----------------------------+-----------------------------+-----------------------------+-----------------------------+---------------------------------------+ | HSN1 | | | | | | | | | | | HSN2 | | | | | | | | | | | HSN3 | | | | | | | | | | | HSNn | | | | | | | | | | | Day 2 | | | | | | | | | | | Day 3 | | | | | | | | | | | Last | | | | | | | | | | | Day of | | | | | | | | | | | Month | | | | | | | | | | +-----------+-----------------------+--------------+--------------+-----------------------------+-----------------------------+-----------------------------+-----------------------------+-----------------------------+---------------------------------------+ Electricity Reading +-------------------+-------------------------------+-------------------------------+----------------------------+-------------------------------+-------------------------------+----------------------------+ | | **Electricity meter reading** | | **Generator set meter reading** | | | +-------------------+-------------------------------+-------------------------------+----------------------------+-------------------------------+-------------------------------+----------------------------+ | | Initial | Final Meter | Consumption(kwH) | Initial | Final Meter | Consumption(kwH) | | | Meter Reading | Reading | | Meter Reading | Reading | | +-------------------+-------------------------------+-------------------------------+----------------------------+-------------------------------+-------------------------------+----------------------------+ | | (1) | (2) | (3) | (4) | (5) | (6) | +===================+===============================+===============================+============================+===============================+===============================+============================+ | Day 1 | | | | | | | | Day 2 | | | | | | | | ..... | | | | | | | | Last Day of Month | | | | | | | +-------------------+-------------------------------+-------------------------------+----------------------------+-------------------------------+-------------------------------+----------------------------+ FORM SRM-IIIB Production Register Brand B1 +------------+-----------------------------------------+------------+------------+---------------------+ | | Machine M1(Mention Unique ID of the machine) | M2 | M | Total of all | | | | | n | | | | | | | machines | +============+=========================================+============+============+=====================+ | Day 1 | | | | | | Total | | | | | | no | | | | | | of | | | | | | Pouch | | | | | | P1 | | | | | | packed | | | | | | Unit Val | | | | | | ue Of | | | | | | PouchP1 | | | | | | Total | | | | | | Value | | | | | | Of | | | | | | Pouches | | | | | | P1 | | | | | | (V1) | | | | | | (in Rs) | | | | | | Total | | | | | | no.of | | | | | | Pouch | | | | | | ch | | | | | | ...Pn | | | | | | Packed | | | | | | Total | | | | | | Value | | | | | | Of Pouc | | | | | | hes | | | | | | Pn | | | | | | (Vn) | | | | | | (in | | | | | | Rs) | | | | | | Total No. of | | | | | | pouches | | | | | | Packed by | | | | | | Machine M1 | | | | | | (P1+P2+..P | | | | | | n) | | | | | | Total value | | | | | | ofPouches | | | | | | packed By | | | | | | machineM1 | | | | | | (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 | | | | | | Totalfor | | | | | | Day 1 | | | | | | Day 2 | | | | | | ....Daynof | | | | | | the month | | | | | | Total for | | | | | | the Month | | | | | +------------+-----------------------------------------+------------+------------+---------------------+ 1. 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 such month. FORM SRM-IV Monthly Statement of Inputs used and the final goods produced by the manufacturer of goods specified in Schedule PART-A +---------------+-----------------------------+--------------+--------------+-----------------------------+-----------------------------+-----------------------------+-----------------------------+-----------------------------+---------------------------------------+ | | HSN of | Description | Unit | Opening | Quantity | Quantity | Qty | Closing | Waste | | | the Input | of the Input | quantity | Balance | procured (in | procured | Consumed(in | Balance | generatedqty | | | | | | (in units) | units) | (value inRs) | units) | (in units) | | | | | | | | | | | | (in units) | +---------------+-----------------------------+--------------+--------------+-----------------------------+-----------------------------+-----------------------------+-----------------------------+-----------------------------+---------------------------------------+ | Total for | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | | Month | | | | | | | | | | +===============+=============================+==============+==============+=============================+=============================+=============================+=============================+=============================+=======================================+ | HSN1 | | | | | | | | | | | HSN2 | | | | | | | | | | | HSN3 | | | | | | | | | | | HSNn | | | | | | | | | | +---------------+-----------------------------+--------------+--------------+-----------------------------+-----------------------------+-----------------------------+-----------------------------+-----------------------------+---------------------------------------+ Statement of production of goods PART-B Brand B1 +------------+---------+---------+------------+-------------+---------------------+---------------------+---------------------+---------------------+---------------------+------------+------------+ | | Total | MRP | Total | Tot | Val | Tota | Total | Total | Total | Br | Br | | | no. of | Value | Of | al | ue | l | No. of | value of | Produc | an | an | | | Pouch | Of | Pouches | no. | 1 | | pouches | Pouches | tion | d | d | | | P1 | Pouch | Packed | Of | | | Packed | packed | value | B2 | Bn | | | packed | P1 | (V1) | Po | Valu | | by | By | of | | | | | | | (in Rs) | u | e | | Machine | machine | Brand | | | | | | | | ch | Of | | M1 | M1 | B1 by | | | | | | | | h | Pouc | | (P1+P2 | (in Rs) | all | | | | | P1 | | | Pn | hes | | +..Pn) | (V1+V2 | machin | | | | | | | | pac | Pn | | | +..Vn) | es (Rs) | | | | | | | | ked | Packed | | | | | | | | | | | | | (Vn) | | | | | | | | | | | | | (in | | | | | | | | | | | | | Rs) | | | | | | | +============+=========+=========+============+=============+=====================+=====================+=====================+=====================+=====================+============+============+ | Machine M1 | | | | | | | | | | | | | M2 | M | | | | | | | | | | | | n | Total | | | | | | | | | | | | | of | | | | | | | | | | | | | all | | | | | | | | | | | | | machi | | | | | | | | | | | | | nes | | | | | | | | | | | +------------+---------+---------+------------+-------------+---------------------+---------------------+---------------------+---------------------+---------------------+------------+------------+ SCHEDULE +-------+-----------------------------+-------------------------------------------------------------+ | S.No | Chapter / Heading | Description of Goods | | | / Sub-heading | | | | / Tariff item | | +-------+-----------------------------+-------------------------------------------------------------+ | (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 19 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 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. By Order and in the Name of the Lt. Governor of National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.