Furnishing of bank details in GST Portal

 

FURNISHING OF BANK DETAILS

 

The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017.

 

The GST Portal has issued an Advisory for furnishing bank account details by registered taxpayers under Rule 10A of the Central Goods and Services Tax Rules, 2017.

 

The relevant advisory is given below for ready reference: 

 

Advisory for furnishing bank account details by registered taxpayers under Rule 10A of the Central Goods and Services Tax Rules, 2017.

 

23/01/2024

 

Mandatory Bank Account Details Submission as per law: All Registered Taxpayers are required under the provisions of CGST Act, 2017 and the corresponding Rules framed thereunder to furnish details of their bank account/s within 30 days of the grant of registration or before the due date of filing GSTR-1/IFF, whichever is earlier.

 

Taxpayers are therefore advised to promptly furnish their bank account details, who have not provided it so far if 30 Days period is shortly going to expire to avoid disruption in business activities and the subsequent suspension of GSTIN.

 

A new functionality is being developed with the following features and will be deployed in near future:-

1.Failure to furnish the bank account in the stipulated time: It would result into following:

 

a) Taxpayer Registration would get suspended after 30 days and intimation in FORM REG-31 will be issued to the Taxpayer.

b) Get the Taxpayer debarred from filing any further GSTR-1/IFF.

 

2.Revocation of Suspension: If the taxpayer updates their bank account details in response to the intimation in FORM REG-31, the suspension will be automatically revoked.

 

3.Cancellation of Registration: If the bank account details are not updated even after 30 days of issuance of FORM REG-31, the registration after suspension may also be taken up for cancellation process by the Officer.

 

Taxpayers are requested to take immediate action to provide the necessary information and avoid any adverse consequences.

 

Thanking you,
Team GSTN

 

 

 

 

HAPPY PONGAL GREETINGS 2024

 

HAPPY PONGAL GREETINGS 2024

India is the second largest nation in terms of population and seventh largest in terms of area in the world.

.

The top 10 rice producing countries in the world today are India, China, Indonesia, Bangladesh, Thailand, Vietnam  Burma, Philippines, Cambodia, and Pakistan. These countries are also among the top rice consumers of the world, and combine to account for around 90% of the world’s rice consumption.

There are six seasons in Tamil Nadu, India as shown below:

S.No.	Season	Tamil Months	English Period (In between)	Characteristics
1.	Spring (Ila-venil kalam)	Chithirai and Vaikasi	APR-JUN	Temperature around 25-30 degrees
2.	Summer (Muthu venil kalam)	Aani and Aadi	JUN-AUG	Very hot upto 40 degrees temperature and farmers gear up for rice planting
3.	Monsoon (Kar kalam)	Avani and Purattasi	AUG-OCT	Very hot, very humid and heavy monsoon rains
4.	Autumn (Kulir kalam)	Aippasi and Karthikai	OCT-DEC	Mild temperature
5.	Pre-winter (Mun Panikkalam)	Margali and Thai	DEC-FEB	Very pleasant temperature (20 – 25 degrees) farmers reap rice
6.	Winter (Pin Panikkalam)	Maasi and Panguni	FEB-APR	Quite cold but very pleasant during occasional sunshine temperature may be below 20 degrees.

The agriculturists in Tamil Nadu start their farming activities during rainy season which starts in the month of Aadi i.e. in July.

The farmers use Bulls for ploughing of field for rice cultivation activities from Aadi 1^st and finishes plughing activities before 17^th Aadi and the rice fields are ready for weeding purpose on 18^th Aadi (Tamil Month).

The farmers weeding paddy in their fields on Audi 18 (ஆடிப்பட்டம் தேடி விதை) (on which day rain water reaches agricultural fields in most of the farming fields in Tamil Nadu) and starts their rice plantation activities.

The agriculturists in Tamil Nadu use only natural fertilizers for cultivation and avoid artificial fertilizers.  They did not use tractors for ploughing or farming purpose.  All agricultural activities in Tamil Nadu will be done only with man power and hence rice production period may extend upto 6 months but the quality of rice will be high.

The cultivated paddy in green fields will be harvested during the Tamil Month Margali (i.e. from the first week of December to second week January) and the farmers take harvested paddy or rice to their homes.

Pongal is a 4 day festival celebrated in Tamil Nadu.

BOGI PANDIGAI (CLEANING FESTIVAL)

Day before Thai 1 i.e. last day of Margali month (i.e. first day on 14.1.2024) is called “Bogi Festival Day”. In order to bring fresh paddy or rice or any agricultural produce to their homes agriculturists in villages clean their premises by throwing out the unused, old and damaged things.  Agni will clean all unwanted things.

PONGAL PANDIGAI (PONGAL FESTIVAL)

On Thai 1^st Pongal Festival (i.e. second day on 15.1.2024) is celebrated mainly in Tamil Nadu and India.

Pongal is a harvest festival dedicated to the Sun God.  Pongal Festival is celebrated on the 1st day of Thai Tamil month probably on 14th or 15th January each year and hence it is called as “THAI PONGAL”.

The Agriculturists who harvested paddy celebrates using the fresh rice harvested from their own lands and celebrates the festival as “Pongal Festival”. 

By first consuming the fresh rice produced by the agriculturists, they know the quality of rice produced by them in their own fields with their own efforts. In the modern world each and every product undergoes quality control test for human consumption then launched in the market. But in Tamil culture history the rice and jaggery produced by farmers are first tested and consumed by the farmers in the name and style of Pongal festival. Thai Pongal is mainly celebrated to convey appreciation to the Sun God for a successful harvest. Part of the celebration is the boiling of the first rice of the season consecrated to the Sun - the Surya Pongal.

Cane harvest will also be done in the same period and the growers of cane can prepare cane jaggery during the same period and rice and cane jaggery will be used to prepare Pongal.

The day marks the start of the Sun’s six-month-long journey northwards.

WHAT IS PONGAL AND HOW TO PREPARE IT

Sakkarai Pongal is made with rice, moong dal, and jaggery and seasoned with cashew nuts, cardamoms and raisins.

Materials required for Sakkarai Pongal

Raw Rice	1 Cup
Milk	1 Cup
Moong Dhall	Half Cup
Jaggery	3 Cups
Cardamom	2 Tea Spoon
Cloves	2 Numbers
Water	3 Cups
Cashew nut	2 Tea Spoon
Dry Grapes	2 Tea Spoon

Just put a pot or an open vessel on the burning flame and pour 3 cups of water and one cup of milk.

When the water and milk boils and overflows from the pot please say “Pongalo Pongal” in loud voice and add Raw Rice and Moong Dhall and allow cooking.

Then add powdered pure jaggery of 3 cups and allow dissolving. Now the Sakkarai Pongal is ready. Now take another small vessel and add ghee and fry the cashew slightly with dry grapes (Kismiss fruit), cloves and cardamom and then mix the same with the rice cooked by adding pure jaggery.   Now the Pongal Dish which is called “Sakkarai Pongal” is ready.

Now offer the same to Sun God and also to the deities in Pooja Room on a fresh banana leaf with other pooja materials. Now you have performed Thai Pongal festival i.e. thanks giving festival to Sun God successfully.  Share the same with family and friends and enjoy happiness of Pongal Festival wherever you are.

MATTU PONGAL (FESTIVAL FOR BULLS AND COW AND CALF AND OTHER FARM ANIMALS)

On Thai 2nd “Mattu Pongal” (i.e. third day on 16.1.2024 is celebrated in Tamil Nadu.

Cows and Bulls are very helpful in cultivating agricultural lands for the purpose of Ploughing and also for the purpose of natural manure.  Hence people offer prayers to the bulls, cows and other farm animals.  The farmers honour their cattle friends by celebrating it as a day of thanks giving to the animals in the name and style of “Mattu Pongal”

KAANUM PONGAL (GET-TOGETHER MEET)

On Thai 3rd “Kaanum Pongal” (i.e. fourth day on 17.1.2024) is celebrated in Tamil Nadu.   

In modern days get-together meet is performed all over the world.  The same procedure is followed in Tamil Nadu from ancient days in the name and style of “Kaanum Pongal” festival.  On that day people visit their relatives’ houses and friends’ houses because they are free from agricultural and farming activities after harvest.  So they enjoy the day with full of joy.  In some places people choose a common ground for that purpose.

JALLIKATTU

During the same Pongal period the traditional sport called “Jallikattu” will be performed in many villages in Tamil Nadu. 

On that day bulls are released into a crowd of people, and multiple human participants attempt to grap the large hump on the bull’s arms and hang on to it while the bull attempts to escape.  Participants hold the hump for as long as possible, attempting to bring the bull to a stop or to bring them under their control. Participants who controlled the bulls were honoured with monetary benefit with free gifts etc.

Special Procedure introduced to certain Goods manufactured with machinery details, electricity consumption and Goods manufacture details

 

FORM GST SRM-I PRESCRIBED FOR MANUFACTURERS OF GOODS WITH
HSN 2401 AND 2403

 

The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.

 

The Central Government on the recommendations of GST Council has prescribed FORM GST SRM-I, FORM GST SRM-II and FORM GST SRM-III for the manufacturers of Goods with HSN Code 2401 and 2403.

 

The manufacturers of Goods with HSN Code 2401 and 2403 will have to furnish the following details each month.

 

·      Machineries used with name of manufacturer

·      Model number

·      Machinery capacity

·      Goods manufactured quantity

·      Goods packing details

·      Goods quantity manufactured

·      Electricity consumption

·      Monthly Meter readings in KWH

·      Chartered Engineer Certificate etc.,

 

The relevant rules amendment notification is given below for ready reference.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii)]

 

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

 

 

NOTIFICATION

 

NO. 04/2024–CENTRAL TAX

 

 

New Delhi, the 5th January,2024

 

 

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.

 

 

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.

 

 

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 .

Mod el no., if avail able.

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 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).

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.

 

 

Sr. no.	Regis- tration no.    of the machi- ne.	Ma -ke.	Mode -l no.	Name of manuf- acturer.	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 param ete-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.

 

 

Sr. no.	Registrat ion 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 particula r  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)

9. Product details.

 

 

 

Sr. no.	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.

 

 

 

 

 

 

Place

Date

 

Instructions to Form GST SRM-1

Signature of Authorised Signatory

Name

Designation / Status

 

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

 

 

 

 

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.

 

 

 

 

 

 

 

 

Place

Date

 

Instruction to Form GST SRM-II

Signature of Authorised Signatory

Name

Designation / Status

 

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.

 

 

 

FORM  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.	Mod el 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).	Remark s 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.

 

 

 

 

 

 

 

Date: Place:

Signature

Name – Registration number – Address –

Mobile no. –

 

 

[F.No.CBIC-20001/7/2023-GST]

 

 

 

 

(Raghavendra Pal Singh) Director