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 - 38/1/2017-Fin(R&C)(255)/3219 - Goa SGST
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Manufacturer recordkeeping obligation: register packing machines and file daily machine, input and monthly production statements on the portal. A special procedure mandates that registered manufacturers of the Schedule-listed pan masala and tobacco goods register packing machines on the common portal (FORM SRM-I / SRM-IIA / SRM-IIB) to obtain a unique machine ID, and maintain daily input, waste, electricity and shift-wise machine production records in FORM SRM-IIIA and FORM SRM-IIIB, with a consolidated monthly statement in FORM SRM-IV filed by the tenth day of the succeeding month; formats, supporting documents and timelines are prescribed, and the Schedule and definition of 'brand name' govern scope.
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.
Manufacturer recordkeeping obligation: register packing machines and file daily machine, input and monthly production statements on the portal.
A special procedure mandates that registered manufacturers of the Schedule-listed pan masala and tobacco goods register packing machines on the common portal (FORM SRM-I / SRM-IIA / SRM-IIB) to obtain a unique machine ID, and maintain daily input, waste, electricity and shift-wise machine production records in FORM SRM-IIIA and FORM SRM-IIIB, with a consolidated monthly statement in FORM SRM-IV filed by the tenth day of the succeeding month; formats, supporting documents and timelines are prescribed, and the Schedule and definition of "brand name" govern scope.
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