. Uttar Pradesh Shasan Rajya kar Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution of India, lhe Governor is pleased to order the publication of the following English translation of Govemment Notification no.-1141/XI-2-23-9(47)/17-T.C.230-U.P.Act-1-2017-Order- (289)- 2023 dated September ) ,2023.
NOTIFICATION ! No.-1141/X1-2-23-9(47)/17-T.C.230-U.P.Act-1-2017-Order-(289)-2023 Lucknow: Dated: September o?}, 2023 In exercise of the powers conferred by section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act No. 1 of 2017) (hereinafter referred to as the "said Act"), the G9vemor, on the recommendations of the Council, hereby notifies the following special pmccdure to be followed by a registered person engaged in manufacturing of the goods, the descnpnon 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 Sc‘hedule, namely: —
1.:De\ails of Packing Machines
7. 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-1, within 30 days of issuance of this notification, electronically on the common portal,— ‘ | FORM SRM-1 Serial | Make and | Date of | Address | No. of | Packing Total Electricity Supporting Unique ID of Model No. of | Purchase | of place | Tracks | Capacity of | packing consumption Documents the machine No. | the Machine | of the | of eachtrack | capacity | by the machine Machine | business of per hour . (to be auto (including the ey maching populated) neme of installed manufacturer) 1 .
m (2)| @) @ ®) ©) ) @®) ©) (10 <<Capacity certificate from Chartered Engineer>>
8. Any person intending to manufacture goods as meationed in Schedule to this notification, I 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.
9. 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.
10.Upon furnishing of such details in FORM SRM-I or FORM SRM-IIA, a unique 1D shall be generated for each machine, whose details have been furnished by the registered person, on the common portal.
11.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 ca;pacity 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 | Name of Govt. Department/ any other | Type of Declaration/ Submission | Details of Declaration/Submission agency or organization No.
m @ ® @) <<copy of declaration to be uploaded on the portal>> FORM SRM-11A [Details of installation of additional machine(s)| Seri Make Date Date Address of No. Packi Total Electr Supporting Unique ID - al and of of place of of ng packin icity Documents of the “| No. Model Purch install business Tra Capa g consu machine No. of ase of ation where cks city capacit mptio (to be auto the the of the installed of yof nby populated) Machi Mach Machi each machin the 4 ne ine ne track e machi (includ ne per ing the hour 4 name of manufa cturer) i (O] (ZI) @) @ ®) ©) @ @®) ® (10) an <<Capacity certificate from N Chartered l Engineer> >
12.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 24 hours of such removal in FORM SRM-IIB.
FORM SRM-1IB | Details of removal of the existing machine(s)] Seri | Unique 1D | Make Date of | Address of | No. of | Packing | Total Date | Reasons for al of the | and Purchase | place of | Tracks | Capacity | packing | of removal/dispo No. | machine Model of the | business of each | capacity | Rem |[sal of the No. of | Machine | from where [ <<8Ut0 | track of oval | machine.
the the 5 ‘machine Machin | <<aut0- | machine is | Popula | <<autor e populate | remyved. ted>> | populate | <<auto- H d>> d>> populate <<auto- <<auto- d>> s populat populated> ed>> > (O] @ [©] @ ®) ©) @ ®) (O] (10) <<Sold third party>> <<Scrap>> to
2. Additional records to be maintained by the registered persons manufacturing the goods mentioned in the Schedule
3. 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.
4. Further, the said registered person shall also keep a daily shift-wise record of machinewise 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 | : [ Consumed (in units) Waste = . Quantity . generated Hsiof | Deseription || OPenig | guaniiy | procured CI08 | respect the of the Input iy alance procured of the said Dayl | input ki (inunit | (i wnits) (va’;u)zm (inunits) | input (@) (in units) | ) @ ) “ ) © ) ®) ®) HSNT HSN2 HSN3 Day 2 Day 3 Day !
Electricity Reading Electricity meter reading Generator set meter reading Initial Final Consumption | Initial Final Consumption Meter Meter (kwH) Meter Meter (kwH) Reading | Reading Reading Reading ) @ 3) ) ©) (©) s Day 2 La st D ay of Mo nt h FORM SRM-IIIB Production Register 1 Brand B1 Bra | Bra | nd | nd B2 | Bn Machine MI1( Mention Unique ID of the machine) M | M| Total of 2 |n |all machin es To | Uni | Total Tota | Val | Total | Total Total - | Total wl |t Value Ino. | ue Value | No. of value of - | Producti i no | Val | Of of o o pouches - Pouches on value ue | Pouches | Pou | Pou | Pouc | Packed by packed of ¢ of |Of | PI ch ch | hes Machine M | By Brand Po | Po | Packed( wP | Pn (P1+P2+..P | machine Bl by uc | uch | V1) wPn|n Packe | n) Ml all N h | PI | (inRs) | pack d (in Rs) machine B ed (Vn) Vi+v2 s (Rs) Q Pl (in +.Vn) pa R) | ck ed Shift 1 00:00 to
00.00 hrs Shift 2 00:00 10
00.00 hrs Shifi 3 to
00.00 hrs Total Jor.
Day 1 ~ & 5 883 S%¢ : ' “Total for the Moath
3. Special Monthly Statement
2. The said registered person shall submit a special statement for each month in FORM SRM-IV on the common portal, or or before the tenth day of the month succeeding such month.
i ) FORM SRM-1V Monthly Statement of Inputs used and the final goods produced by the manufacturer of goods specified in Schedule '
PART-A Qy Consumed o Quantity S Waste HSNof | iptic Openiag Quantity | procured (in unis) Closing generated the escription Balance procured Balance of the Input Unit " ay Inpat quantity | (in units) (in units) (value s (in units) Total Rs) (in units) Sor - .
Month :
| (O] @ (0] “@ ®) ©) ) ® © HSNI Electricity Reading Electricity meter reading DG se* meter reading Initial Final Consumption | Initial Final Consumption Meter Reading on | Meter (kwH) Meter Reading on | Meter (kwH) Day I of the Reading on last Day 1 of the Reading on last month day of the month month day of the month s H s = v s X & 3 g < a 2 3 “ ) (©) Statement of production of goods
PART-B Brand B1 Br | Br an |an d d B2 | Bn Machine M1 M| M| Total 2|n|of all | i machi | nes Total | M | Total Tot | Val | Tota | Total Total - | Total no.of | RP | Value |al |ue |1 No. of value of - | Produc ' Pouch | Val | Of no. | Of | Valu | pouches | Pouches - | tion PI ue | Pouch |of |Fo |e Packed | packed value { packed | Of | esPl | Pou|uc |Of |by By of Po | Packed | ch | h Pouc | Machine | machine Brand uc | (V1) Pn | Pn | hes | MI M Bl by h | (inRs) | pac Pn | (PI+P2 | (inRs) all { Pl ked Pack | +..Pn) wi+y2 machin ed +.Vn) es (Rs) (Vn) (in ) Rs) Total for the Month Schedule I S.No | Chapter/Heading Description of Goods / Sub-heading [Tariffitem (U @ ®) i 2106 90 20 Pan-masala
2. 2401 Unmanufacturedtobacco(withoutlimetube)— bearingabrand name i3 2401 Unmanufacturedtobacco (withlimetube)-bearinga brandname
4. 2401 30 00 ‘Tobaccorefuse,bearingabrandname I 5. 2403 11 10 'Hookah'or'gudaku'tobaccobearingabrandname ' 6. 2403 11 10 Tobaccousedforsmoking'hookah'or ‘chilam' commonlyknownas'hookah'tobaccoor'gudaku’ notbearingabrand name . 24031190 Otherwaterpipesmokingtobacconotbearinga brandname.
8. 2403 19 10 Smokingmixturesforpipesandcigarettes
9. 2403 19 90 Othersmokingtobaccobearingabrandname
110. 2403 19 90 Othersmokingtobacconotbearingabrandname 11 2403 91 00 “Homogenised”or“reconstituted”tobacco,bearinga brandname 12 2403 99 10 Chewingtobacco (without lime tube) i =13: 2403 99 10 Chewingtobacco (with limetube)
14. 2403 99 10 Filterkhaini 15 2403 99 20 Preparationscontainingchewingtobacco i 16 2403 99 30 Jardascented tobacco LA 2403 99 40 Snuff 18 | 2403 99 50 Preparationscontainingsnuff 119 2403 99 60 Tobacco extractsandessencebearingabrandname ' 20 240399 60 Tobaccoextractsandessencenotbearingabrand . Name i 21 2403 99 70 Cut tobacco 1 2. 2403 99 90 Panmasalacontainingtobacco‘Gutkha’
23. 2403 99 90 Allgoods,otherthanpanmasalacontainingtobacco | ‘gutkha',bearingabrandname 124, 2403 99 90 Allgoods,otherthanpanmasalacontainingtobacco ‘gutkha',notbearingabrandname
Explanation.—
4. 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 (51 of 1975).
‘ 5. The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shell, so far as may be, apply to the interpretation of this [ notification.
6. 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 i using such name or mark with or without any indication of the identity of that person.
This notification shall be deemed to have come into force from 31% day of July, 2023.
B&Or T, Al | (Nitin Ramesh Gokarn) Apar Mukhya Sachiv.