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Impact of change in GST on MRP of unsold stock of pre-packaged commodities

Government of India, Ministry of corporate affairs, has issued a notification dated April 01, 2020 regarding the impact of GST on unsold stock of pre-packaged commodities. Manufacturers or packers or importers of pre-packaged commodities are required to declare the revised retail sale price (MRP) on the unsold stock manufactured/ packed/ imported prior to revision of GST, after inclusion of the increased amount of tax due to GST, upto September 30, 2020 or till such date the stock is exhausted, whichever is earlier. Said declaration would be subject to the following conditions:

  1. The difference between the retail sale price originally printed on the package and the revised price shall not, be higher than the extent of increase in the tax.
  2. The original MRP shall continue to be displayed and the revised price shall not overwrite on it.
  3. Manufacturers or packers or importers shall make at least two advertisements in one or more newspapers. Source:


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