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-State Tax - Himachal Pradesh SGST
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Special procedure for manufacturers: mandatory machine registration, daily production records and monthly GST statements for specified tobacco and pan-masala goods. Notification under section 148 requires registered manufacturers of goods in the Schedule to electronically furnish packing machine details (FORM SRM-I/IIA/IIB) within specified timelines, obtain unique machine IDs, maintain daily inputs and electricity records (FORM SRM-IIIA) and shift-wise, machine-wise production and clearance registers (FORM SRM-IIIB), and file a consolidated monthly statement (FORM SRM-IV) on the common portal by the tenth day of the succeeding 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.
Special procedure for manufacturers: mandatory machine registration, daily production records and monthly GST statements for specified tobacco and pan-masala goods.
Notification under section 148 requires registered manufacturers of goods in the Schedule to electronically furnish packing machine details (FORM SRM-I/IIA/IIB) within specified timelines, obtain unique machine IDs, maintain daily inputs and electricity records (FORM SRM-IIIA) and shift-wise, machine-wise production and clearance registers (FORM SRM-IIIB), and file a consolidated monthly statement (FORM SRM-IV) on the common portal by the tenth day of the succeeding month.
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