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<h1>Information reporting obligations for pan masala and tobacco manufacturers now require monthly inputs-outputs and machine registration.</h1> Notification No. 04/2024 - Central Tax prescribes two forms, GST SRM-I for registration and disposal details of machines and GST SRM-II as a monthly reporting instrument requiring manufacturers of pan masala and tobacco to disclose inputs procured and outputs produced or consumed during the month; both forms are made available on the GST portal.