CBIC notifies the revised Special Procedures for Registered Manufacturers of Pan-Masala effective 01/04/2024, vide Central Tax Notification 4/2024.
CBIC Central Tax Notification 4/2024 dated 05/01/2024: Revised Special Procedures for Registered Manufacturers of Pan-Masala effective 01/04/2024
Subsequently, CBIC has extended the above timeline for implementation of revised Special Procedures for Registered Manufacturers of Pan-Masala from 01/04/2024 to 15/05/2024, vide Notification 8/2024:
CBIC Central Tax Notification 8/2024 dated 10/04/2024: Revised timeline of 15/05/2024 for implementation of Special Procedures for Registered Manufacturers of Pan-Masala
Highlights of Revised Special Procedure
a) The notification outlines special procedures to be followed by registered persons engaged in manufacturing goods specified in the schedule appended to the notification.
b) Registered persons manufacturing goods specified in the schedule must furnish details of packing machines electronically on the common portal within specific time frames.
c) Details to be provided include machine make, model number, manufacturer’s name, machine number, date of purchase, installation address, packing capacity, electricity consumption capacity, and working status.
d) Unique registration numbers will be generated for each machine upon furnishing details in the specified form.
e) Manufacturers must submit a special monthly statement electronically on the common portal by the tenth day of the month succeeding the respective month.
f) A certificate of Chartered Engineer must be uploaded for machines declared, with subsequent amendments requiring a fresh certificate.
g) The notification comes into effect from 1st April 2024.
h) The schedule includes descriptions of various goods such as Pan-masala, unmanufactured tobacco, smoking mixtures, chewing tobacco, snuff, and others, along with corresponding tariff items.
i) The notification provides instructions and formats for various forms including GST SRM-I, GST SRM-II, and GST SRM-III, specifying details to be provided in each such form.
Old Special Procedures for Registered Manufacturers of Pan-Masala by CBIC (Notification 30/2023)
Earlier CBIC had notified special procedure for reporting of packing machines, etc. by registered persons engaged in manufacturing of pan masala, vide Central Tax Notification 30/2023, effective 31/07/2023. Later CBIC had deferred the implementation thereof from 31/07/2023 to 01/01/2024 vide Notification 47/2023 dated 25/09/2023 and even rescinded the original Notification 30/2023 vide Notification 3/2024.
CBIC Central Tax Notification 30/2023 dated 1/07/2023: Special Procedures Mandated for Registered Manufacturers of Pan-Masala
CBIC Central Tax Notification 47/2023 dated 25/09/2023: CBIC defers implementation of special procedure for Pan-Masala manufacturers from 31/07/2023, to 01/01/2024
CBIC Central Tax Notification 3/2024 dated 05/01/2024: Notification 30/2023 rescinded (Special procedure for Pan-Masala manufacturers prescribed from 01/01/2024)