No.44/GST-2 Notification under section 148 to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods under the HGST Act, 2017 (Hindi and English).

Haryana Government Gazette EXTRAORDINARY Published by Authority © Govt. of Haryana No. 155-2023/Ext.] CHANDIGARH, TUESDAY, AUGUST 29, 2023 (BHADRA 7, 1945 SAKA) fnukad 29 vxLr] 2023 Øe la[;k e'khu dk e‚My la[;k uke lfgr½ e'khu dh dk irk tgka xbZ dh la[;k çR;sd dh {kerk e'khu dh dqy {kerk e'khu dh [kir e'khu dh ;wfud vkbZMh ¼1½ ¼2½ ¼3½ ¼4½ ¼5½ ¼6½ ¼7½ ¼8½ ¼9½ ¼10½ ls {kerk çek.k& i=>> HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA) 2715 Øe la[;k ¼1½ ¼2½ ¼3½ ¼4½ Øe la[;k e'khu dk e‚My la[;k ds uke e'khu dh dh e'khu dh dh dk irk tgka dh la[;k çR;sd dh {kerk e'khu {kerk e'khu dh [kir e'khu dh ;wfud ¼1½ ¼2½ ¼3½ ¼4½ ¼5½ ¼6½ ¼7½ ¼8½ ¼9½ ¼10½ ¼11½ ls {kerk çek.k& i=>> 2716 HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA) ;wfud e'khu dk e'khu dh gS- la[;k iSfdax {kerk iSfdax {kerk e'khu dks fuiVku djus ¼1½ ¼2½ ¼3½ ¼4½ ¼5½ ¼6½ ¼7½ ¼8½ ¼9½ ¼10½ ,p,l,u dh ek=k ek=k esa½ xbZ ek=k ¼#i;s esa ewY;½ [kir dh ek=k var vfr’ks"k ¼ek=k½ ¼1½ ¼2½ ¼3½ ¼4½ ¼5½ ¼6½ ¼7½ ¼8½ ¼9½ ,p,l,u 1 ,p,l,u 2 ,p,l,u 3 HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA) 2717 fnu 2 fnu 3 ekl dk vafre fnu vafre ehVj [kir ¼fdyks vafre ehVj [kir ¼fdyks ¼1½ ¼2½ ¼3½ ¼4½ ¼5½ ¼6½ fnu 2 e kl d k v afr e fn u d fn u ch 2 ch,u y e'khuksa la[;k iSd fd, x, ikmpksa ih 1 dh dqy la[;k ikmp ih-1 dk eku iSd fd, x, ikmpksa ih 1 dk dqy ewY; ¼oh 1½ ikmpksa dh dqy la[;k --- ih- ,u- ih- ikmpksa dk ewY; - ih- ,u- ikmpksa ih-,u- iSd ¼oh,u½ ewY; e'khu }kjk iSd fd, x, ikmpksa dh dqy e'khu }kjk iSd fd, x, ikmpksa dk dqy e'khuksa }kjk 1 dk dqy ewY; ¼#i;s½ 2718 HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA) ¼#i;s esa½ la[;k ,e-1 ¼ih- 1+ih- 2+--ih- ,u-½ ewY; ,e-1 ¼#i;s esa½ ¼oh- 1+oh-2+- oh- ,u-½ ikyh 1 ls ikyh 2 ls ikyh 3 ls ,d fnu ds fy, dqy n ks fn u e kg d k n fn u ekg ds fy, dqy HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA) 2719 ekl ds fy, dqy ,p,l,u dk dh ek=k ek=k xbZ ek=k ¼#i;s esa ewY;½ ek=k [kir var vfr'ks"k ¼1½ ¼2½ ¼3½ ¼4½ ¼5½ ¼6½ ¼7½ ¼8½ ¼9½ ,p,l,u 1 ,p,l,u 2 ,p,l,u 3 ,p,l,u dqy 1 ekl ds var esa vafre ehVj [kir ¼fdyks [kir ¼1½ ¼2½ ¼3½ ¼4½ ¼5½ ¼6½ 2720 HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA) ch,u ,e ,u e'khuksa la[;k iSd fd, x, ikmpksa ih 1 dh dqy la[;k ikmpksa ih-1 dk eku iSd fd, x, ikmpksa ih 1 dk dqy ewY; ¼oh 1½ ¼#i;s esa½ ikmpksa dh dqy la[;k --- ih- ,u- iSd fd, x, ikmpksa dk ewY; - ih-,u- ikmpksa ih-,u- iSd ¼oh,u½ dk dqy ewY; ¼#i;s esa½ e'khu }kjk iSd fd, x, ikmpksa dh dqy la[;k ,e-1 ¼ih- 1+ih-2+-- ih-,u-½ e'khu }kjk iSd fd, x, ikmpksa dk dqy ewY; ,e-1 ¼#i;s esa½ ¼oh- 1+oh-2+-- oh-,u-½ e'khuksa dqy ewY; ¼#i;s½ ekl ds fy, dqy HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA) 2721 vuqlwph Øe la[;k ¼1½ ¼2½ ¼3½ 2722 HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA) O;k[;k-& HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 29th August, 2023 No. 44/GST-2.— In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act,2017 (19 of 2017) (hereinafter referred to as the said Act), the Governor of Haryana, on the recommendations of the Council hereby notifies the 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 for filling and packing of pouches or containers in FORM SRM-I, within thirty days of issuance of this notification, electronically on the common portal, FORM SRM-I Serial No. Make and Model No. of the Machine (including the name of manufacturer) Date of Purchase of the Machine Address of place of business where installed No. of Tracks Packing Capacity of each track Total packing capacity of machine Electricity consumption by the machine per hour Supporting Documents Unique ID of the machine (to be auto populated) certificate from Chartered (2) Any person intending to manufacture goods as mentioned in Schedule to this notification, and who has been granted registration after the issuance of this notification, shall furnish the details of packing machines being used for filling and packing of pouches or containers in FORM SRM-I on the common portal, within fifteen days of grant of such registration. HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA) 2723 (3) The details of any additional filling and packing machine being installed in the registered place of business shall be furnished, electronically on the common portal, by the said registered person within 24 hours of such installation in FORM SRM-IIA. (4) Upon furnishing of such details in FORM SRM-I or FORM SRM-IIA, a unique ID shall be generated 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 same shall be furnished by the said registered person in FORM SRM-IA on the common portal, within thirty days of issuance of this notification. FORM SRM-IA Serial No. Name of Government Department/ any other agency or organization Type of Declaration/ Submission Details of <<copy of declaration to be uploaded on the portal>> FORM SRM-IIA [Details of installation of additional machine(s)] Serial No. Make and Model No. of the Machine (including the name of manufacturer) Date of Purchas e of the Machine Date of installatio n of the Machine Address of place of business where installed No. of Tracks Packing Capacity of each track Total packing capacity of machine Electricity consumption by the machine per hour Supporting Documents Unique ID of the machine (to be auto populated) certificate from Chartered (6) The details of any existing filling and packing machine removed from the registered place of business shall be furnished, electronically on the common portal, by the said registered person within twenty four hours of such removal in FORM SRM-IIB. FORM SRM-IIB [Details of removal of the existing machine(s)] Serial No. Unique ID of the machine Make and Model No. of the Machine Date of Purchase of the Machine Address of place of business from where the machine is removed. No. of Tracks Packing Capacity of each track Total packing capacity of machine Date of Removal Reasons for of the machine. <<Sold to third 2724 HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA) 2. Additional records to be maintained by the registered persons manufacturing the goods mentioned in the Schedule (1) Every registered person engaged in manufacturing of goods mentioned in Schedule shall keep a daily record of inputs being procured and utilized in quantity and value terms along with the details of waste generated as well as the daily record of reading of electricity meters and generator set meters in a format as specified in FORM SRM-IIIA in each place of business. (2) Further, the said registered person shall also keep a daily shift-wise record of machine-wise production, product-wise and brand-wise details of clearance in quantity and value termsin a format as specified in FORM SRM-IIIB in each place of business. FORM SRM-IIIA Inputs Register Day1 HSN of the Input Description of the Input Unit quantity Opening Balance (in 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) HSN1 HSN2 HSN3 Day 2 Day 3 Last Day of Month HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA) 2725 Day 1 Electricity Reading Electricity meter reading Generator set meter reading Initial Meter Reading Final Meter Reading Consumption (kwH) Initial Meter Reading Final Meter Reading Consumption (kwH) Day 2 L a st D a y o f M o n th 2726 HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA) FORM SRM-IIIB Production Register D a y B2 Brand Bn Machine M1( Mention Unique ID of the machine) M2 Mn Total of all machines Total no. of Pouch P1 packed Unit Value Of Pouch P1 Total Value Of Pouches P1 Packed (V1) (in Rs) Total no. of Pouch …Pn packed Value Of Pouch …Pn Total Value Of Pouches Pn Packed (Vn) (in Rs) Total No. of pouches Packed by Machine M1 (P1+P2+. .Pn) Total value of Pouches packed By machine M1 (in Rs) (V1+V2+.. Vn) … --- Total Productio n value of Brand B1 by all machines (Rs) Shift 1 00:00 to 00.00 hrs Shift 2 00:00 to 00.00 hrs Shift 3 00:00 to 00.00 hrs Total for Day 1 D a y .D a yn o f th e m o n th Total for the Month 3. Special Monthly Statement (1) The said registered person shall submit a special statement for each month in FORM SRM-IV on the common portal, on or before the tenth day of the month succeeding such month. HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA) 2727 FORM SRM-IV Monthly Statement of Inputs used and the final goods produced by the manufacturer of goods specified in Schedule PART-A Total for Month HSN of the Input Description of the Input Unit quantity Opening Balance (in units) Quantity procured (in units) Quantity procured ( value in Rs) Qty Consumed (in units) Closing Balance (in units) Waste generated qty (in units) HSN1 HSN2 HSN3 Total for the Month Electricity Reading Electricity meter reading DG set meter reading Initial Meter Reading on Day 1 of the month Final Meter Reading on last day of the month Consumption (kwH) Initial Meter Reading on Day 1 of the month Final Meter Reading on last day of the month Consumption (kwH) 2728 HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA) Statement of production of goods PART-B nd B2 Bra nd Bn Machine M1 M2 Mn Total of all machines Total no. of Pouch P1 packed MRP Value Of Pouch P1 Total Value Of Pouches P1 Packed (V1) (in Rs) Total no. of Pouch Pn packed Value Of Pouch Pn Total Value Of Pouches Pn Packed (Vn) (in Rs) Total No. of pouches Packed by Machine M1 (P1+P2+.. Pn) Total value of Pouches packed By machine M1 (in Rs) (V1+V2+.. Vn) Total Producti on value of Brand machines (Rs) Total for the Month HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA) 2729 Schedule S. No. Chapter / Heading / Sub-heading/ Tariff item Description of Goods 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 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name 7. 2403 11 90 Other water pipe smoking tobacco not bearing a brand name. 8. 2403 19 10 Smoking mixtures for pipes and cigarettes 9. 2403 19 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 essence bearing a brand name 20. 2403 99 60 Tobacco extracts and essence 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 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 (Central Act 51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (Central Act 51 of 1975), including the section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. (3) For the purposes of this notification, the phrase “brand name” means brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. DEVINDER SINGH KALYAN, Principal Secretary to Government, Haryana, Excise and Taxation Department.