Changes in Special Procedure Notifications

Summary of Changes in Special Procedure Notifications

GST Notification No 03/2024 & 04/2024 related to Changes in Special Procedure Notifications. The Government has specified the special procedure to be followed by registered person engaged in manufacturing of goods specified in schedule of notification No 30/2023 dated 31-07-2023. Now the Government has issued Notification No 03/2024 to cancel the previous Notification No 30/2023-CT dated 31-07-2023.

The cancellation of the the above specified notification is effective from 01-01-2024. However whatever done on the basis of this notification was still considered valid. Now the Government has issued Notification No 04/2024 dated 05-01-2024 to specify the special procedure to be followed by registered persons engaged in manufacturing of following goods with effect from 01-04-2024.

S.No	Chapter/Heading/Sub heading/Tariff Item	Description of Goods
1	21069020	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	24013000	Tobacco refuse, bearing a brand name
5	24031110	“Hookah” or “gudaku” tobacco bearing a brand name
6	24031110	Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’ not bearing a brand name
7	24031190	Other water pipe smoking tobacco not bearing brand name
8	24031910	Smoking mixtures for pipes and cigarettes
9	24031990	Other smoking tobacco bearing brand name
10	24031990	Other smoking tobacco not bearing brand name
11	24039100	“Homogenised” or “reconstituted” tobacco, bearing a brand name
12	24039910	Chewing tobacco (without lime tube)
13	24039910	Chewing tobacco (with lime tube)
14	24039910	Filter khaini
15	24039920	Preparations containing chewing tobacco
16	24039930	Jarda Scented tobacco
17	24039940	Snuff
18	24039950	Preparations containing Snuff
19	24039960	Tobacco extracts and essence bearing brand name
20	24039960	Tobacco extracts and essence not bearing brand name
21	24039970	Cut tobacco
22	24039990	Pan masala containing tobacco ‘Gutkha’
23	24039990	All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name
24	24039990	All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name

Note: With effect from 01-04-2024, registered person must maintain following details as per the format prescribed in the notification.

Sr No.	Particulars	Time to furnish the details on the common portal
1	Details of Packing Machines in FORM SRM-I	Within 30 days of Coming into effect of this notification. i.e. 30 days from 01-04-2024 as this notification shall come into effect from 01-04-2024.
2	Details of installations of additional machine/(s) in FORM SRM-IIA	With in 24 hour of such installation in Part(B) of Table 6 of GST SRM-I.
3	Details of Disposed of the existing machines in Table 8 of FORM GST SRM-I	Details of any existing filling and packing machine removed from registered place of business shall be furnished within 24 hours of such removal in Table 8 of FORM GST SRM-I
4	Monthly statement of input used and the final goods produced by the manufacture of goods in FORM GST SRM-II
5	Production Register in FORM GST SRM-II
6	Special Monthly Statement in FORM GST SRM-II	Each Month statement submit on common portal on or before 10^th day of the month succeeding such month
7	Certificate of Chartered Engineer	Upload a certificate of Chartered Engineer Form GST SRM-III in respect of Machines declared in Table 6 of Form GST SRM-I.