2679

EXTRAORDINARY

No. 2

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

—–

Notification

38/1/2017-Fin(R&C)(270)/4076

In exercise of the powers conferred by

section 148 of the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter

referred to as the said Act), the Government

of Goa, on the recommendations of the

Council, hereby rescinds the Government

notification No. 38/1/2017-Fin(R&C)(255)/3219

dated the 30th August, 2023, published in the

Extraordinary Official Gazette No. 2, Series I

No. 22 dated the 31st August, 2023, except as

respects things done or omitted to be done

before such rescission.

2. This notification shall come into force

from 1st day of January, 2024.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 29th January, 2024.

Notification

38/1/2017-Fin(R&C)(271)/4077

In exercise of the powers conferred by

section 148 of the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter

referred to as the said Act), the Government

of Goa, on the recommendations of the

Council, hereby notifies the following 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

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 packages in FORM GST SRM-I,

electronically on the common portal, within

thirty days of coming into effect of this

notification.

(2) Any person intending to manufacture

goods as mentioned in the Schedule to this

notification, and who has been granted

SERIES I No. 43

Panaji, 30th January, 2024 (Magha 10, 1945)

Reg. No. RNP/GOA/32/2024-2026

RNI No. GOAENG/2002/6410

__________________________________________________________________________________________

Suggestions are welcomed on e-mail: [email protected]

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY No. 2)

30TH JANUARY, 2024

registration

after

the

issuance

this

notification, shall furnish the details of

packing machines being used for filling and

packing of packages in FORM GST SRM-I on

the common portal, within fifteen days of

grant of such registration.

(3) The details of any additional filling and

packing machine being installed at the

registered

place

business

shall

furnished, electronically on the common

portal, by the said registered person within

twenty four hours of such installation in PART

(B) of Table 6 of FORM GST SRM-I.

(4) If any change is to be made in the

declared capacity of the machines, the same

shall be furnished, electronically on the

common portal, by the said registered person

within twenty four hours of such change in

Table 6A of FORM GST SRM-I.

(5) Upon furnishing of such details in FORM

GST SRM-I, a unique registration number

shall be generated for each machine, the

details of which have been furnished by the

registered person, on the common portal.

(6) In case, the said registered person has

submitted

declared

the

production

capacity of his manufacturing unit or his

machines,

any

other

Government

department

any

other

agency

organisation, the same shall be furnished by

the said registered person in Table 7 of FORM

GST SRM-I on the common portal, within

fifteen days of filing such 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

any

other

agency

organisation, before the issuance of this

notification, the latest such certificate in

respect of the manufacturing unit or the

machines, as the case may be, shall be

furnished by the said registered person in

Table 7 of FORM GST SRM-I on the common

portal, within thirty days of issuance of this

notification.

(7) The details of any existing filling and

packing machine disposed of from the

registered

place

business

shall

furnished, electronically on the common

portal, by the said registered person within

twenty four hours of such disposal in Table 8

of FORM GST SRM-I.

Special

Monthly

Statement.—

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 tenth day of the month succeeding

such month.

3. Certificate of Chartered Engineer.— (1)

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.

(2) If details of any machine are amended

subsequently, then fresh certificate in respect

of such machine shall be uploaded.

4. This notification shall come into effect

from 1st day of April, 2024.

SCHEDULE

No.

Chapter/Heading/Sub-

heading/Tariff item

Description of Goods

(1)

(2)

(3)

2106 90 20

Pan-masala

2401

Unmanufactured tobacco (without lime tube)–bearing a brand name

2401

Unmanufactured tobacco (with lime tube)–bearing a brand name

2401 30 00

Tobacco refuse, bearing a brand name

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OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY No. 2)

30TH JANUARY, 2024

(1)

(2)

(3)

2403 11 10

‘Hookah’ or ‘gudaku’ tobacco bearing a brand name

2403 11 10

Tobacco used for smoking ‘hookah’ or known as ‘hookah’ tobacco or

‘gudaku’ not bearing a brand name

2403 11 90

Other water pipe smoking tobacco not bearing a brand name

2403 19 10

Smoking mixtures for pipes and cigarettes

2403 19 90

Other smoking tobacco bearing a brand name

2403 19 90

Other smoking tobacco not bearing a brand name

2403 91 00

“Homogenised” or “reconstituted” tobacco, bearing a brand name

2403 99 10

Chewing tobacco (without lime tube)

2403 99 10

Chewing tobacco (with lime tube)

2403 99 10

Filter khaini

2403 99 20

Preparations containing chewing tobacco

2403 99 30

Jarda scented tobacco

2403 99 40

Snuff

2403 99 50

Preparations containing snuff

2403 99 60

Tobacco extracts and essence bearing a brand name

2403 99 60

Tobacco extracts and essence not bearing a brand

Name

2403 99 70

Cut tobacco

2403 99 90

Pan masala containing tobacco ‘Gutkha’

2403 99 90

All goods, other than pan masala containing tobacco ‘gutkha’,

bearing a brand name

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 (51 of 1975).

(2) 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 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.

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OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY No. 2)

30TH JANUARY, 2024

FORM GST SRM-I

Registration and disposal of packing machines of pan masala and tobacco products

1 GSTIN

2 Legal name

3 Trade name, if any

4 ARN

5 Date of filing

6. Details of the machines

Sr. No.

Make, if available

Model No., if available

Name of manufacturer

Machine No.

Date of purchase

Address of the place of

installation

No. of tracks

Weight of packages

which can be packed on

the machine

(in grams)

Packing capacity of each

track (No. of packages

which can be packed for

a particular weight of

package)

Total packing capacity

of the machine for a

specific weight of

package to be packed

Electricity consumption

capacity of the machine

per hour (KWH)

Registration No. of the

machine (to be auto-

generated by the

system)

Working status (Y/N)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(8x10)

(12)

(13)

(14)

Part (A) Existing

Part (B) Newly Added

6A. Amendment to the details of machines

Sr. No.

Registration no. of the

machine

Make

Model No.

Name of manufacturer

Machine No.

Date of purchase

Address of place of

installation

No. of tracks

Weight of packages which

can be packed on the

machine

(in grams)

Packing capacity of each

track (No. of packages which

can be packed for a

particular weight of

package)

Total packing capacity of the

machine for a specific

weight of package to be

packed

Electricity consumption

capacity of the machine per

hour (KWH)

Working status (Y/N)

Date of change in any

parameter listed

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(9x11)

(13)

(14)

(15)

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OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY No. 2)

30TH JANUARY, 2024

7. Details of the intimation of the machines furnished to other departments

Sr.

No.

Date of intimation

Name of Govt. department/any other agency or

organisation

Details of declaration

(to be uploaded as pdf)

(1)

(2)

(3)

(4)

8. Disposal of the packing machines

Sr. No.

Registration No. of the

machine

Make

Model No.

Name of manufacturer

Machine No.

Date of purchase

Address of place of

installation

No. of tracks

Weight of packages

which can be packed on

the machine

(in grams)

Packing capacity of

each track (No. of

packages which can be

packed for a particular

weight of package)

Total packing capacity

of the machine for a

specific weight of

package to be packed

Date of disposal

Reason of disposal

(Supplied/Condemned)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

9. Product details

Sr.

No.

Brand name

Packing type

Quantity in grams in

each package

HSN

Description of the product

(1)

(2)

(3)

(4)

(5)

(6)

10. Details of the Documents uploaded

1. Certificate of chartered engineer.

2. Information given to other departments.

3. Any other document to be mentioned by taxpayer.

11. Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Name:

Designation/Status

Place:

Date:

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OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY No. 2)

30TH JANUARY, 2024

Instructions to Form GST SRM-1

1. Terms used:

(i) GSTIN: Goods and Services Tax Identification Number

(ii) HSN: Harmonized System of Nomenclature

(iii) MRP: Maximum Retail Price

(iv) KWH: Kilo Watt Hour

(v) Packing type: Pouch, Zipper etc.

2. Table 6: Details of existing machines should be provided in Part-A and details of new machines

added thereafter have to be provided in Part-B. Column wise details of the information to be provided

is given in the table below:

Column

No.

Description

(2)

Make of the machine, if available should be provided as to whether it is semi-automatic

or automatic

(3)

Mention model number of the machine, if available.

(4)

Name of the manufacturer of the machine to be provided.

(5)

Machine number to be provided.

(6)

Date of purchase as mentioned on the invoice or any other document in lieu thereof,

issued by supplier, have to be provided.

(7)

Address of the place where machine has been installed has to be selected from the drop

down provided for the same based on the details of places of business provided by the

manufacturer in FORM GST REG-01.

(8)

Number of tracks associated with the machine to be provided.

(9)

Weight of package which can be packed by the machine (in grams) is to be declared

here. The registered person can enter multiple entries of the same for each machine.

(10)

Packing capacity of each track has to be provided in terms of number of packages which

can be packed by the machine on the said track per hour for the particular weight of

package declared in column 9.

(11)

Total packing capacity of the machine for a specific weight of package which can be

packed would be computed by System based on information provided in column 8, 9 &

10.

(12)

Electricity consumption capacity of the machine to be provided in KWH.

(13)

Unique registration no. of the machine would be generated by system after filing the

form. Structure of the unique No. will be GSTIN followed by three digits.

(14)

Whether the machine is working or is at standby. Accordingly, Y or N to be selected from

the drop down menu.

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OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY No. 2)

30TH JANUARY, 2024

3. Table 6A: Amendment to the details of the machine already provided in Table 6 or amended

thereafter to be provided. After entering registration number of the machine assigned by the system in

column 12 of Table 6, other details of the machine would be auto-populated. The same can be edited

wherever required. Certificate of chartered engineer shall also be uploaded for the machines whose

details have been amended if the particulars given in the certificate uploaded earlier undergoes any

change and the details of the documents uploaded should be given in Table 10. Any such change in any

of the details of the machine including its working status which needs to be amended, has to be

communicated within twenty four hours of the said change carried out by the registered person.

4. Table 7: Details of the intimation of the machines furnished to other department have to be

provided. Documents should be uploaded in pdf format after making entries and the details of the

documents uploaded should be given in Table 10.

5. Table 8: Details of the machines disposed of (supplied/condemned) shall be provided. After entering

registration number assigned to the machine by the system, other details would be auto-populated. Date

of disposal and reason for the same to be provided.

6. Table 9: Details of the brands, packing type, HSN and description of the products manufactured to

be provided in this table. If there is any change in the information already furnished in this table, the

details need to be amended accordingly.

7. Table 10: List of Documents uploaded:

• Single Certificate of chartered engineer to be uploaded in pdf format for all machines in the

format as per FORM GST SRM-III after entering the particulars of the machines.

• Certificate of chartered engineer, in the format as per FORM GST SRM-III, shall also be uploaded

for the machines whose details have been amended if the particulars given in the certificate

uploaded earlier undergoes any change.

• Document in pdf format providing details of the intimation of the machines furnished to other

department have to be uploaded.

FORM GST SRM-II

Monthly Statement of inputs used and the final goods produced by the manufacturer of goods

specified in the Schedule

1. GSTIN

2. Legal name

3. Trade name, if any

4. Financial year

5. Tax period

6. ARN

7. Date of filing

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OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY No. 2)

30TH JANUARY, 2024

8. Details of inputs

Serial

number

HSN

Description

Unit.

(UQC)

Opening

balance

Quantity

procured

Value of the

quantity

procured

(Rs.).

Quantity

consumed

Closing

balance

Waste

generated

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

9. Details of production

Brand

name

Machine

registration

number

Packing

type

Quantity in

grams in

each

package

HSN

Description

of the

product

Number of

packages

packed

MRP per

package

packed

(Rs.)

Total value (in

MRP) of the

packages packed

by machine (Rs.)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(7x8)

Total

10. Power consumption

Sr.

No.

Meter/DG set

No.

Initial meter reading on first day

of the month

Final meter reading on the last

day of the month

Consumption

(KWH)

(1)

(2)

(3)

(4)

(5)

(A) Electricity meter reading

(B) DG set meter reading

(D) Others

11. Details of grid integrated solar power

Sr. No.

Initial meter reading on

first day of the month

Final meter reading on the

last day of the month

Generation/Export/Import/

/Consumption (KWH)

(1)

(2)

(3)

(4)

(A) Solar meter reading (Generation)

(B) Power meter reading (Import of electricity)

(D) Net consumption [A+B-C]

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OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY No. 2)

30TH JANUARY, 2024

12. Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Name

Designation/Status

Place

Date

Instruction to Form GST SRM-II

1. Terms used:

(i)

GSTIN: Goods and Services Tax Identification Number

(ii)

HSN: Harmonized System of Nomenclature

(iii)

MRP: Maximum Retail Price

(iv)

KWH: Kilo Watt Hour

(v)

DG set: Diesel Generator set used for power generation

(vi)

Packing type: Pouch, Zipper etc.

2. Table 8: Details of inputs used for manufacturing the goods specified in Schedule appended with

the notification, have to be provided. Column wise details of the information to be provided are given in

the table below:

Column

No.

Description

(1)

(2)

HSN at minimum 4 digit level of the inputs used for manufacturing to be reported.

(3)

Description of the goods as per HSN to be provided.

(4)

Unit of measurement of the goods to be selected from the drop down.

(5)

Quantity available in the beginning of the month to be reported for the first time. From

next month onwards, the information will be auto-populated from the closing balance of

the previous month.

(6)

Quantity procured during the month have to be reported.

(7)

Value of the quantity procured have to be provided.

(8)

Quantity consumed have to be reported.

(9)

Closing balance should be the sum of quantity reported in col. 5 & 6 reduced by quantity

reported in col. 8 (5+6-8)

(10)

Waste generated, if any to be reported.

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OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY No. 2)

30TH JANUARY, 2024

3. Table 9: Details of the products manufactured to be reported brand wise, machine wise and

package wise. Column wise details of the information to be provided is given in the table below:

Column

No.

Description

Brand reported in table 9 of Form GST SRM-I to be selected from drop down for reporting

production during the tax period.

Registration number of the machine assigned by system to be reported.

Packing type viz. pouch, zipper etc. manufactured during the tax period to be reported.

Description of the packing (Quantity in grams in each pack) to be reported.

HSN, at 8 digit level, of the goods manufactured during the tax period to be reported.

Description of the product manufactured during the tax period to be reported.

Number of packages packed during the tax period to be reported.

Maximum Retail Price (MRP) in Rs. per package packed to be reported.

Total value in MRP of the packages packed during the tax period will be computed by

system based on the information provided in col. 6 &7.

4. Table 10: Power consumption during the month to be reported. Initial reading of the electricity

meter in the beginning of the month to be reported for the first month. From the next month onwards, the

final reading reported at the end of previous month will become initial reading of the month. Reading of

DG set used, if any should also be reported separately. For reporting the reading of more than one

electricity meter or DG set, separate rows to be used. Also, electricity meter reading is to be given of the

main meter of the manufacturing unit in case separate meter for machines is not available. Solar power

mentioned at PART C pertains to only that generated through batteries not integrated with the grid.

5. Table 11. Here, details of the power consumed from solar power integrated with the grid is to be

reported.

FORM GST SRM-III

Certificate of Chartered Engineer

GSTIN-

Details of the machines for which certificate has been issued-

Sr. No.

Make, if available

Model No., if available

Name of manufacturer

Machine No.

Registration No. assigned by

system (in cases where the

amendment in specification of the

machines in Table 6A to be done)

Date of purchase, if available

No. of tracks

Weight of packages which can be

packed on the machine

(in grams)

Packing capacity of each track

(No. of packages packed for a

particular weight of package)

Total packing capacity of the

machine for a specific weight of

package to be packed

Electricity consumption capacity

of the machine per hour (KWH)

Remarks if any

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(8x10)

(12)

(13)

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OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY No. 2)

30TH JANUARY, 2024

This is to certify that I have examined --- (No.) machines and the above details are true and

correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature

Name-

Registration number-

Address-

Mobile No.-

Date:

Place:

By order and in the name of the Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 29th January, 2024.

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