Special Procedure to be followed by A Registered Person (RP) Engaged in Manufacturing of Certain Goods

Introduction: This article delves into the special procedure outlined for manufacturers engaged in the production of specific goods, as prescribed by the authorities. The focus is on items such as pan masala, tobacco, and related products, each assigned a unique HSN code. The regulatory framework introduces Forms SRM-I, SRM-IA, SRM-IIA, SRM-IIB, SRM-IIIA, SRM-IIIB, and SRM-IV, along with their respective due dates. The aim is to provide clarity on the obligations and timelines imposed on manufacturing units involved in the production of the designated goods.

SPECIAL PROCEDURE TO BE FOLLOWED BY MANUFACTURING OF FOLLOWING GOODS: –

Sr. No.

HSN Code 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

SPECIAL PROCEDURE: –

  • Details of Packing Machines: –

Form: – FORM SRM-I

Due Date: – Within 30 days of issuance of this notification. (Date of Notification is 31.07.2023)

In case of New Registration after such notification: – Within fifteen days (15 Days) of grant of such registration.

Headings of Form SRM-I: –

1. No.

2. Make and Model No. of the Machine (including the name of manufacturer)

3. Date of Purchase of the Machine

4. Address of place of business where installed

5. No. of Tracks

6. Packing Capacity of each track

7. Total packing capacity of machine

8. Electricity consumption by the machine per hour

9. Supporting Documents (Capacity certificate from Chartered Engineer)

10. Unique ID of the machine (to be auto populated)

  • Production capacity of his manufacturing unit or his machines has already submitted or declared to any other government department or any other agency or organization.

Form: – FORM SRM-IA

Due Date: – Within fifteen days (15 Days) of filing of said declaration or submission.

If declaration already submitted before the issuance of this notification: – Within 30 days of issuance of this notification. (Date of Notification is 31.07.2023)

Headings of Form SRM-IA: –

1. Serial No.

2. Name of Govt. Department/ any other agency or organization

3. Type of Declaration/ Submission (copy of declaration to be uploaded on the portal)

4. Details of Declaration/Submission

  • If additional filling and packing machine being installed in the registered place of business.

Form: – FORM SRM-IIA

Due Date: – within 24 hours of such installation.

Headings of Form SRM-IIA: –

1. Serial No.

2. Make and Model No. of the Machine (including the name of manufacturer)

3. Date of Purchase of the Machine

4. Date of installation of the Machine

5. Address of place of business where installed

6. No. of Tracks

7. Packing Capacity of each track

8. Total packing capacity of machine

9. Electricity consumption by the machine per hour

10. Supporting Documents (Capacity certificate from Chartered Engineer)

11. Unique ID of the machine (to be auto populated)

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.

  • Details of removal of the existing machines.

Form: – FORM SRM-IIB

Due Date: – within 24 hours of such removal.

Headings of Form SRM-IIB: –

1. Serial No.

2. Unique ID of the machine

3. Make and Model No. of the Machine (auto-populated)

4. Date of Purchase of the Machine (auto-populated)

5. Address of place of business from where the machine is removed. (auto-populated)

6. No. of Tracks (auto-populated)

7. Packing Capacity of each track (auto-populated)

8. Total packing capacity of machine (auto-populated)

9. Date of Removal

10. Reasons for removal/disposal of the machine. (Sold to third party or Scrap)

  • Additional records to be maintained by the registered persons manufacturing the Specified goods.

1. Input Register & Electricity Reading in Form SRM-IIIA

2. Production Register in Form SRM-IIIB (Shift wise – Machine wise production – Product Wise – Brand wise)

FORMAT OF FORM SRM-IIIA I.E. INPUT REGISTER & ELECTRICITY READING.

Format of Form SRM-IIIA

Electricity consumption registered

FORMATE OF FORM SRM-IIIB I.E. PRODUCTION REGISTER.

Format of Form SRM-IIIB

  • Monthly statement.

Form: – FORM SRM-IV

Due Date: – on or before the tenth day (10th Day) of the month succeeding such month.

Form SRM-IV

Form SRM-IV part A

Form SRM-IV part B

Conclusion:
Manufacturers engaged in the production of designated goods, as outlined by specified HSN codes, are subject to a special regulatory procedure. The introduction of various forms with specific due dates ensures compliance and transparency in the manufacturing process. The detailed analysis above provides a comprehensive understanding of the obligations and timelines associated with each form, empowering manufacturing units to navigate the regulatory landscape efficiently. Adherence to these guidelines is crucial for ensuring a seamless manufacturing process and compliance with regulatory requirements.

Author Bio

Qualification: CA in Practice
Company: Amit D Harkhani & Associates
Location: Thane, Maharashtra, India
Member Since: 28 Jan 2021 | Total Posts: 22
CA in Practice at HAPS & Associates View Full Profile

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