The Finance (Expenditure-I) Department, Delhi, on September 02, 2024, issued a notification regarding the special procedure for manufacturing of goods.
The following has been stated: -
•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.
•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.
•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.
This notification shall come into effect from April 01, 2024.
The detailed notification is given in the document below.
[Notification No. 04/2024-State Tax]
