The Director of Legal Metrology vide notification dated April 01, 2020[i] has issued directions with respect to unsold pre-packaged products. The directions issued by the Ministry in this regards are as under:
- The Central Government has permitted the manufacturers or packers or importers of pre-packaged commodities to declare the revised retail sale price (MRP) on the unsold stock manufactured / packed / imported prior to the revision of GST, after inclusion of the increased amount of tax due to GST (if any), in addition to the existing retail sale price (MRP) upto September 30, 2020 or till such date the stock is exhausted.
- The declaration of the change in MRP shall be made in either of the following manners after complying with the conditions as mentioned below:
- Putting stickers
- Online printing
- Conditions to be complied prior to revising the MRP:
- The difference between the retail sale price originally printed on the packaged and the revised price shall not be higher than the extent of the increase in the tax (if any)
- The original MRP shall be continue to be displayed.
- Overwriting of the MRP is not permissible
- Manufacturers or packers or importers shall make atleast two advertisements in one or more newspaper informing the revision in the MRP.
- The manufacturers or packers or importers shall inform the dealers and the director of Legal Metrology in Central Government and Controllers of Legal Metrology in the States and Union Territories, indicating the change in the prince of the package.
Further, it has also been clarified in the notification that the packaging material or wrapper which could not be exhausted by the manufacturer or packer or importer prior to the revision of GST, may be used for the packaging material upto September 30, 2020 or till such date the packaging material or wrapper is exhausted, whichever is earlier after making the corrections in the MRP in the manner as mentioned above.