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of <h1>Delhi Finance Dept. Sets Record-Keeping Rules for Tobacco, Pan Masala Makers Under GST Act 2017.</h1> A notification issued by the Finance Department of Delhi outlines special procedures for registered manufacturers of specific goods under the Delhi Goods and Services Tax Act, 2017. Manufacturers must maintain detailed records of packing machines, including their specifications and electricity consumption, in designated forms (SRM-I, SRM-IIA, SRM-IIB). Additional records of inputs, production, and waste must be kept daily in specified formats (SRM-IIIA, SRM-IIIB). A monthly statement (SRM-IV) summarizing inputs and production is required. The notification applies to goods listed in the Schedule, including various tobacco products and pan masala, with specific tariff items and descriptions.
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