Full Text
5610 DG/2024 (1) रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L. -33002/99
EXTRAORDINARY
PUBLISHED BY AUTHORITY
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
I
I
—jk’Vªh; jkt/kkuh {ks= fnYyh ds
No. 225] DELHI, MONDAY , SEPTEMBER 2, 2024 /BHADRA 1 1, 194 6 [N. C. T. D. No. 170
GOVERNMENT OF INDIA
SG-DL-E-03092024-256863
SG-DL-E-03092024-256863
2 DELHI GAZETTE : EXTRAORDINARY PART IV]
(1) (2) (3)
17. 2403 99 40 नसिार
4 DELHI GAZETTE : EXTRAORDINARY PART IV]
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
(8X1) (1) (2) (3)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(9X11) (13) (14) (15)
(1) (2) (3) (4)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
(1) (2) (3) (4) (5) (6)
6 DELHI GAZETTE : EXTRAORDINARY PART IV]
8 DELHI GAZETTE : EXTRAORDINARY PART IV]
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
(7x8)
(1) (2) (3) (4) (5)
(1) (2) (3) (4)
(1).
10 DELHI GAZETTE : EXTRAORDINARY PART IV]
(1) (2) (3) (4) (5) (6) (7) (8) (9)
(10)
(11)
(8x10)
(12) (13)
,
]
I
12 DELHI GAZETTE : EXTRAORDINARY PART IV]
FINANCE (EXPENDITURE -I) DEPARTMENT
NOTIFICATION
Delhi, the 2nd September , 2024
No. 04/2024 -State Tax
No. F. 3 (12)/Fin.(Exp -I)/2024 -25/DS -I/738.—In exercise of the powers conferred by section 148 of the Delhi
Goods and Services Tax Act, 2017 ( 03 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 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 th e 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.
2. Special Monthly Statement. – The registered person shall submit a special statement for each month in FORM
GST SRM -II, electronically on the common portal, on or before the tenth day of the month succeeding such month.
3. Certificate of Chartered Engineer. – (1) The taxpayer shall upload a certificate of Chartered Engineer FORM
GST SRM -III in respect of machines declared by him, as per para 1 of this notification, in Table 6 of FORM GST
SRM -I.
(2) If details of any machine are amended subsequently, then fresh certificate in respect of such machine shall be
uploaded.
4. This notification shall come into effect from 1st day of April, 2024.
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 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 ortrade 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.
14 DELHI GAZETTE : EXTRAORDINARY PART IV]
FORM GST SRM -I
Registration and disposal of packing machines of pan masala and tobacco products
1. GSTIN
2. Legal name
3. Trade name, if any
4. ARN
5. Date of filing
6. Details of the machines
Sr.
No. Make, if
available. Model
no., if
availa
ble. Name of
manufa -
cturer. Mac-
hine
no. Date of
purch -
ase. Address
of the
place of
installati -
on. No. of
tracks. Weight
of
package -
s which
can be
packed
on the
machine
(in
grams). Packing
capacity of
each track
(No. of
packages whic
h can be
packed for a
particular
weight of
package). Total
packing
capacity
of the
machine
for a
specific
weight
of
package
to be
packed. Electricity
consumpti -
on capacity
of the
machine
per hour
(KWH). Registr -
ation no.
of the
machine
(to be
auto-
generate -
d by the
system). Work -
ing
status
(Y/N)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
(10)
(11)
(8x10) (12) (13) (14)
Part (A) Existing
Part (B) Newly Added
6A. Amendment to the details of machines.
S.
N. Regis tration
no. of the
machi -ne. Make. Mode l
no. Name of
manufactu er. Mac-
hine
no. Date
of
purch -
ase. Address
of place
of
installati -
on. No.
of
trac-
ks. Weight
of
package -
s which
can be
packed
on the
machin -e
(in
grams). Packing
capacity
of each
track
(No. of
packages
which
can be
packed
for a
particular
weight of
package). Total
packing
capacity
of the
machine
for a
specific
weight
of
package
to be
packed. Electricity
consumpti -
on
capacity of
the
machine
per hour
(KWH). Working
status
(Y/N). Date of
change in
any
paramete -
r listed.
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(9x11)
(13) (14) (15)
7. Details of the intimation of the machines furnished to other departments.
Sr.
No. Date of intimation. Name of Govt. department / any other
agency or organisation. Details of declaration
(to be uploaded as pdf).
(1) (2) (3) (4)
8. Disposal of the packing machines.
9. Product details.
Sr. N o. Brand name. Packing type.
Quantity in grams
in each package. HSN. Description of the product.
(1) (2) (3) (4) (5) (6)
10. Details of the Documents uploaded.
1. Certificate of chartered engineer.
2. Information given to other departments
3. Any other document to be mentioned by taxpayer.
11. 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 therefrom.
Signature of Authorised Signatory
Name
Designation / Status
Place
Date Sr.
No. Registration
no. of the
machine. Make. Mo-
del
no. Name of
manuf -
acturer. Machi -
ne no. Date
of
purch -
ase. Address
of place of
installati -
on. No. of
tracks. Weight of
packages
which can
be packed
on the
machine
(in
grams). Packing
capacity
of each
track (No.
of
packages
which can
be packed
for a
particular
weight of
package) Total
packi -
ng
capac -
ity of
the
machi -
ne for
a
specif -
ic
weigh -
t of
packa -
ge to
be
packe -
d. Date
of
disp-
osal. Reason
of
disposal
(Suppli -
ed/
Conde -
mned).
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
16 DELHI GAZETTE : EXTRAORDINARY PART IV]
Instructions to Form GST SRM -1
1.Terms used:
(i) GSTIN: Goods and Services Tax Identification Number
(ii) HSN: Harmonized System of Nomenclature
(iii) MRP: Maximum Retail Price
(iv) KWH: Kilo Watt Hour
(v) Packing type: Pouch, Zipper etc.
2. Table 6 : Details of existing machines should be provided in Part -A and details of new machines added thereafter
have to be provided in Part -B. Column wise details of the information to be provided is given in the table below:
Column No. Description
(2). Make of the machine, if available should be provided as to whether it is semi -automatic or automatic .
(3). Mention model number of the machine, if available.
(4). Name of the manufacturer of the machine to be provided.
(5). Machine number to be provided.
(6). Date of purchase as mentioned on the invoice or any other document in lieu thereof, issued by
supplier, have to be provided.
(7). Address of the place where machine has been installed has to be selected from the drop down
provided for the same based on the details of places of business provided by the manufacturer in
FORM GST REG -01.
(8). Number of tracks associated with the machine to be provided.
(9). Weight of package which can be packed by the machine (in grams) is to be declared here. The
registered person can enter multiple entries of the same for each machine.
(10). Packing capacity of each track has to be provided in terms of number of packages which can be
packed by the machine on the said track per hour for the particular weight of package declared in
column 9.
(11). Total packing capacity of the machine for a specific weight of package which can be packed would
be computed by System based on information provided in column 8,9 &10.
(12). Electricity consumption capacity of the machine to be provided in KWH.
(13). Unique registration no. of the machine would be generated by System after filing the form. Structure
of the unique no. will be GSTIN followed by three digits.
(14). Whether the machine is working or is at standby. Accordingly, Y or N to be selected from the drop
down menu.
3. Table 6A : Amendment to the details of the machine already provided in Table 6 or amended thereafter to be
provided. After entering registration number of the machine assigned by the System in column 12 of Table 6 , other
details of the machine would be auto -populated. The same can be edited wherever required. Certificate of chartered
engineer shall also be uploaded for the machines whose details have been amended if the particulars given in the
certificate uploaded earlier undergoes any change and the details of the documents uploaded should be given in Table
10. Any such change in any of the details of the machine including its working status which needs to be amended, has
to be communicated within twenty four hours of the said change carried out by the registered person.
4. Table 7 : Details of the intimation of the machines furnished to other department have to be provided. Documents
should be uploaded in pdf format after making entries and the details of the documents uploaded should be given in
Table 10.
5. Table 8 : Details of the machines disposed of (supplied /condemned) shall be provided. After entering registration
number assigned to the machine by the System, other details would be auto -populated. Date of disposal and reason for
the same to be provided.
6. Table 9: Details of the brands, packing type, HSN and description of the products manufactured to be provided in
this table. If there is any change in the information already furnished in this table, the details need to be amended
accordingly.
7. Table 10 : List of Documents uploaded:
• Single Certificate of chartered engineer to be uploaded in pdf format for all machines in the format as per
FORM GST SRM -III after entering the particulars of the machines.
• Certificate of chartered engineer, in the format as per FORM GST SRM -III, shall also be uploaded for the
machines whose details have been amended if the particulars given in the certificate uploaded earlier
undergoes any change.
• Document in pdf format providing details of the intimation of the machines furnished to other department
have to be uploaded.
FORM GST SRM -II
Monthly Statement of inputs used and the final goods produced by the manufacturer of goods specified in the
Schedule
1. GSTIN
2. Legal name
3. Trade name, if any
4. Financial year
5. Tax period
6. ARN
7. Date of filing
8. Details of inputs
Serial
number. HSN. Description. Unit.
(UQC) Opening
balance. Quantity
procured. Value of
the quantity
procured
(Rs.). Quantity
consumed. Closing
balance.
Waste
generated.
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
9. Details of production
Brand
name. Machine
registration
number. Packing
type. Quantity in
grams in each
package. HSN. Description
of the
product. Number
of
packages
packed. MRP per
package
packed. (Rs.) Total value (in
MRP )of the
packages
packed by
machine. (Rs.)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
(7x8)
Total
18 DELHI GAZETTE : EXTRAORDINARY PART IV]
10. Power consumption
Sr. No. Meter / DG
set no. Initial meter reading on first
day of the month. Final meter reading on the last day
of the month. Consumption
(KWH).
(1) (2) (3) (4) (5)
(A) Electricity meter reading
(B) DG set meter reading
(C) Solar power having battery
(D) Others
11. Details of grid integrated solar power
Sr. No. Initial meter reading on first day
of the month. Final meter reading on the last day
of the month. Generation/Export / Import
/Consumption (KWH).
(1) (2) (3) (4)
(A) Solar meter reading (Generation)
(B) Power meter reading (Import of electricity)
(C) Power meter reading (Export of electricity)
(D) Net consumption [A+B -C]
12. 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 therefrom.
Signature of Authorised Signatory
Name
Designation / Status
Place
Date
Instruction to Form GST SRM -II
1.Terms used:
(i) GSTIN: Goods and Services Tax Identification Number
(ii) HSN: Harmonized System of Nomenclature
(iii) MRP: Maximum Retail Price
(iv) KWH: Kilo Watt Hour
(v) DG set: Diesel Generator set used for power generation
(vi) Packing type: Pouch, Zipper etc.
2. Table 8 : Details of inputs used for manufacturing the goods specified in Schedule appended with the notification,
have to be provided. Column wise details of the information to be provided are given in the table below:
Column
No. Description
(1).
(2). HSN at minimum 4 digit level of the inputs used for manufacturing to be reported.
(3). Description of the goods as per HSN to be provided.
(4). Unit of measurement of the goods to be selected from the drop down.
(5). Quantity available in the beginning of the month to be reported for the first time. From next month
onwards, the information will be auto -populated from the closing balance of the previous month.
(6). Quantity procured during the month have to be reported.
(7). Value of the quantity procured have to be provided.
(8). Quantity consumed have to be reported.
(9). Closing balance should be the sum of quantity reported in col. 5 & 6 reduced by quantity reported in
col. 8 (5+6 -8)
(10). Waste generated, if any to be reported.
3. Table 9: Details of the products manufactured to be reported brand wise, machine wise and package wise. Column
wise details of the information to be provided is given in the table below:
Column
No. Description
1. Brand reported in table 9 of Form GST SRM -I to be selected from drop down for reporting production
during the tax period.
2. Registration number of the machine assigned by System to be reported.
3. Packing type viz. pouch, zipper etc. manufactured during the tax period to be reported.
4. Description of the packing ( Quantity in grams in each pack) to be reported.
5. HSN, at 8 digit level, of the goods manufactured during the tax period to be reported.
6. Description of the product manufactured during the tax period to be reported.
7. Number of packages packed during the tax period to be reported.
8. Maximum Retail Price (MRP) in Rs. per package packed to be reported.
9. Total value in MRP of the packages packed during the tax period will be computed by System based on
the information provided in col. 6&7.
4. Table 10 : Power consumption during the month to be reported. Initial reading of the electricity meter in the
beginning of the month to be reported for the first month. From the next month onwards, the final reading reported at
the end of previous month will become initial reading of the month. Reading of DG set used, if any should also be
reported separately. For reporting the reading of more than one electricity meter or DG set, separate rows to be used.
Also, electricity meter reading is to be given of the main meter of the manufacturing unit in case separate meter for
machines is not available. Solar power mentioned at PART C pertains to only that generated through batteries not
integrated with the grid.
5. Table 11. Here, details of the power consumed from solar power integrated with the grid is to be reported.
20 DELHI GAZETTE : EXTRAORDINARY PART IV]
FORM OF GST SRM -III
Certificate of Chartered Engineer
1. GSTIN –
2. Details of the machines for which certificate has been issued –
Sr.
No. Make,
if
avail -
able. Model
no., if
avai-
lable Name of
manufact -
urer. Mac-
hine
no. Registration no.
assigned by
System (in cases
where the
amendment in
specification of
the machines in
Table 6A to be
done). Date
of
purc-
hase,
if
avail -
able. No.
of
trac-
ks. Weight of
packages
which can
be packed
on the
machine
(in grams). Packing
capacity of
each track
(No. of
packages
packed for a
particular
weight of
package).
Total
packing
capacity
of the
machine
for a
specific
weight of
package
to be
packed. Electricity
consumption
capacity of the
machine per
hour (KWH). Remarks
if any.
(1) (2) (3) (4) (5) (6) (7) (8) (9)
(10)
(11)
(8x10) (12) (13)
This is to certify that I have examined --- (no.) machines and the above details are true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Signature
Nam
Registration numbe
Address
Mobile No
Date:
Place:
By Order and in the Name of the Lt. Governor of
the National Capital Territory of Delhi,
RAVINDER KUMAR , Dy. Sec y. (Exp. -I)
sUploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi -110064
and Published by the Controller of Publications, Delhi -110054.
Login to read full text