Special Procedure for Registered Persons Engaged in Manufacturing of Specified Goods under Section 148 of the Punjab GST Act, 2017
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....f Punjab, on recommendations of the Council, is pleased to notify with effect from the 1st day of January, 2024, 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 existing registered persons engaged in manufacturing of the goods mentioned in Schedule to this notification shall furnish the details of packing machines being used ....
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....enerated 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 unit or 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 sam....
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....l No. of the Machine <<auto-populated>> Date of purchase of the Machine <<auto-populated >> Address of place of business from where the machine is removed. <<auto populated>> No. of tracks <<auto-populated>> Packing Capacity of each track <<auto populated>> Total packing capacity of Machine <<auto populated>> Date of Removal Reason for removal/disposal of the machine. 1 2 3 4 5 6 7 8 9 10 << Sold to third party>> << Scrap>> 2. Additional records to be maintained by the registered persons manufacturing the goods mentioned in the Schedule (1) Every registered person engag....
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....n 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 PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023 Day 1 Electricity Reading Electricity meter reading Generator set meter reading Initial Meter Reading (1) Final Meter Reading (2) Consumption (kwH) Initial Meter Reading Final Meter Reading Consumption (kwH) (3) (4) (5) (6) Day 2 ..... Last Day of Month FORM SRM-IIIB Production Register Brand B1 Bra nd B2 Bra nd Bn Machine M1(Mention Unique ID of the machine) M M ....
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....tial Meter Final Consumption (kwH) Initial Meter Final Meter Consumption (kwH) Meter Reading on Day 1 of the month Reading on Reading on Reading on last day of the month Day 1 of the month last day of the month (1) (2) (3) (4) (5) (6) Statement of production of goods PART-B Brand B1 Bra nd B2 Bra nd Bn Machine M1 M M Total 2 n of all machin es Total no. of M Total Tot Val Tota Total Total ... - Total RP Value al ue 1 No. of value of - Produc Pouch Val Of no. Of Valu pouches Pouches tion P1 ue Pouche of Po e Packed packed value of packed Of s P1 Pou uch Of by By Brand Po Packed ch Pn Pouc Machine machine B1 by uch (V1) Pn hes M1 M1 all P1 (in Rs) pac ....
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....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....
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