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Form GST SRM I, II, and III is mandatory from May 15, 2024! | LogiTax
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Form GST SRM I, II, and III is mandatory from May 15, 2024!

23-04-2024
GST
Mrudula Joshi

Form GST SRM I, II, and III is mandatory from May 15, 2024!

On 10th April 2024, CBIC issued Notification No. 08/2024 - Central Tax announcing the extension of the timeline for implementation relating to the special procedures to be followed by a registered person engaged in the manufacturing of certain goods. This special procedure is mentioned in Notification No. 04/2024- Central Tax dated 05th January 2024. The implementation was extended from 01st April 2024 to 15th May 2024.

Let's understand the procedure in detail!

Notification No. 04/2024- Central Tax dated 05th January, 2024

As per Notification No. 04/2024- Central Tax dated 05th January 2024, all the registered persons engaged in manufacturing 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.

Following are the due dates for filing FORM GST SRM-I in different cases:

Sr No. Case Due date
1. Existing registered persons under the GST 30 days from the date of this notification i.e. 15th May 2024
2. New registration after this notification i.e. after 15th May 2024 15 days from the grant of registration
3. Any additional filling and packing machine being installed at the registered place of business 24 hours of such installation
4. If any change is to be made in the declared capacity of the machines 24 hours of such installation

Also, 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 10th day of the month succeeding such month.

In addition to the above forms, 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.

Following is the list of goods as per the Schedule to this notification. If a registered person is engaged in manufacturing the goods mentioned in the below list should file FORM GST SRM- I , II, and III.

SCHEDULE

Sr No.(1) Chapter /Heading /Subheading /Tariff item.(2) Description of Goods.(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 pipes smoking tobacco not bear a brand name.
8. 2403 19 10 Smoking mixtures for pipes and cigarettes
9. 2403 91 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 essences bearing a brand name
20. 2403 99 60 Tobacco extracts and essences 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

Formats for FORM GST SRM-I, II, and III:

FORM SRM-I

Form GST SRM I, II, and III is mandatory from May 15, 2024! Form GST SRM I, II, and III is mandatory from May 15, 2024! Form GST SRM I, II, and III is mandatory from May 15, 2024! Form GST SRM I, II, and III is mandatory from May 15, 2024! Form GST SRM I, II, and III is mandatory from May 15, 2024!

FORM SRM-II:

Form GST SRM I, II, and III is mandatory from May 15, 2024! Form GST SRM I, II, and III is mandatory from May 15, 2024! Form GST SRM I, II, and III is mandatory from May 15, 2024! Form GST SRM I, II, and III is mandatory from May 15, 2024! Form GST SRM I, II, and III is mandatory from May 15, 2024!

FORM SRM-III:

Form GST SRM I, II, and III is mandatory from May 15, 2024! Form GST SRM I, II, and III is mandatory from May 15, 2024!

Notification No. 08/2024 - Central Tax dated 10th April, 2024

Notification No. 08/2024 - Central Tax

S.O. 1663(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 makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 04 /2024-Central Tax, dated the 5th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 85(E), dated the 5th January 2024, namely: -

In the said notification, in para 4, for the words and letters "1st day of April 2024", the words and letters "15th day of May 2024" shall be substituted.

2. This notification shall come into force from the 1st day of April 2024.

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

Conclusion :

The taxpayers manufacturing certain goods are now required to file FORM GST SRM- I, II, and III. These forms will be implemented w.e.f. 15th May, 2024. Taxpayers shall ensure timely compliance of the same.

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