Please refer to the notification Notification No. 04/2024 – Central Tax dated 05-01-2024 to seek information from taxpayers dealing in the goods mentioned therein. Two forms have been notified vide this notification namely GST SRM-I and GST SRM-II. The former pertains to the registration and disposal of machines while the latter asks for information on inputs and outputs during a month. Form GST SRM-I meant for registration of machines has already been made available on the portal w.e.f. 15-05-2024. Concerned taxpayers are using the same for the registration of machines and other information asked therein.

Now, the second form namely, Form GST SRM-II is also available on the portal. Taxpayers dealing in the manufacture of Pan Masala and Tobacco products can now report the details of inputs and outputs procured and consumed for the relevant month.

Thanks,

Team GSTN

Information reporting obligations for pan masala and tobacco manufacturers now require monthly inputs-outputs and machine registration. 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.