Track and trace mechanism for certain goods
Section 148A, CGST Act
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Empowers the Government to notify a track and trace mechanism for specified goods – a unique identification marking affixed to the goods or packages, with electronic storage of the information, machinery for the persons who deal in them, and record-keeping obligations. Aimed at evasion-prone commodities; the penalty for non-compliance is in section 122B.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Notified for pan masala and tobacco under the special procedure route; the penalty for non-compliance is Rs 1 lakh or ten per cent of the tax, whichever is higher, under section 122B.
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The exact words of the law
1,380 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(1) The Government may, on the recommendations of the Council, by notification, specify,—
(a) the goods;
(b) persons or class of persons who are in possession or deal with such goods, to which the provisions of this section shall apply.
(2) The Government may, in respect of the goods referred to in clause
(a) of sub-section (1),––
(a) provide a system for enabling affixation of unique identification marking and for electronic storage and access of information contained therein, through such persons, as may be prescribed; and
(b) prescribe the unique identification marking for such goods, including the information to be recorded therein.
(3) The persons referred to in sub-section (1), shall,––
(a) affix on the said goods or packages thereof, a unique identification marking, containing such information and in such manner;
(b) furnish such information and details within such time and maintain such records or documents, in such form and manner;
(c) furnish details of the machinery installed in the place of business of manufacture of such goods, including the identification, capacity, duration of operation and such other details or information, within such time and in such form and manner;
(d) pay such amount in relation to the system referred to in sub-section (2), as may be prescribed.]
What changed, and when
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2025-10-01 · Inserted
Inserted (w.e.f. 01.10.2025) by section 132 of the Finance (No. 7) Act, 2025.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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