Instruction No. 1332/2024-GST of the Central Board of Indirect Taxes and Customs dated 21st August, 2024 on the manufacture of goods [C1D-RZT]

Instruction No. 1332/2024-GST

GOVERNMENT OF INDIA

Central Board of Indirect Taxes and Customs

New Delhi, dated the 21st August, 2024

INSTRUCTION

To

All proper officers,

Subject: The manufacture of goods by manufacturers under the Central Goods and Services Tax Act, 2017, regarding.

In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions

1. References have been received seeking clarification on the manner in which section 168 applies to the manufacture of goods by manufacturers.

2. The matter has been examined. Every manufacturer carrying on the manufacture of goods shall make an application in Form GST RFD-01 to the Appellate Authority within ninety days, accompanied by a fee of ten thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the manufacture of goods is undertaken, and the Appellate Authority shall dispose of it within ninety days of its receipt.

4. Difficulties, if any, in the implementation of this instruction may be brought to the notice of the Central Board of Indirect Taxes and Customs.

(Under Secretary to the Government of India)