Special procedure to be followed by a registered person engaged in manufacturing of the goods - Additional records to be maintained by the registered persons manufacturing the goods mentioned in the Schedule - 30/2023 - Central GST (CGST)
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Manufacturing compliance for specified tobacco and pan masala goods: mandatory machine registration, production records, and monthly reporting obligations. Registered manufacturers of the Schedule-listed goods must furnish packing machine details (FORM SRM-I) to obtain unique machine IDs; notify additions or removals (FORM SRM-IIA/IIIB); file prior production capacity declarations (FORM SRM-IA); maintain daily inputs and electricity records (FORM SRM-IIIA) and shift- and machine-wise production and clearance records (FORM SRM-IIIB); and submit a monthly consolidated statement of inputs and final goods (FORM SRM-IV) on the common portal by the tenth day following each month.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manufacturing compliance for specified tobacco and pan masala goods: mandatory machine registration, production records, and monthly reporting obligations.
Registered manufacturers of the Schedule-listed goods must furnish packing machine details (FORM SRM-I) to obtain unique machine IDs; notify additions or removals (FORM SRM-IIA/IIIB); file prior production capacity declarations (FORM SRM-IA); maintain daily inputs and electricity records (FORM SRM-IIIA) and shift- and machine-wise production and clearance records (FORM SRM-IIIB); and submit a monthly consolidated statement of inputs and final goods (FORM SRM-IV) on the common portal by the tenth day following each month.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.