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 - Gujarat SGST
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Manufacturer compliance: mandatory machine registration, daily input and production records, and monthly SRM statement filing on portal. Registered manufacturers of the Schedule goods must electronically submit packing machine details (FORM SRM-I; SRM-IIA for additions; SRM-IIB for removals) to obtain unique machine IDs, and upload any prior production-capacity declarations in FORM SRM-IA. They must maintain daily inputs and electricity records (FORM SRM-IIIA) and shift-wise machine- and brand-wise production and clearance records (FORM SRM-IIIB) at each place of business. A consolidated monthly statement of inputs, electricity and production by brand and machine must be filed on the common portal in FORM SRM-IV by the tenth day following the 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.
Manufacturer compliance: mandatory machine registration, daily input and production records, and monthly SRM statement filing on portal.
Registered manufacturers of the Schedule goods must electronically submit packing machine details (FORM SRM-I; SRM-IIA for additions; SRM-IIB for removals) to obtain unique machine IDs, and upload any prior production-capacity declarations in FORM SRM-IA. They must maintain daily inputs and electricity records (FORM SRM-IIIA) and shift-wise machine- and brand-wise production and clearance records (FORM SRM-IIIB) at each place of business. A consolidated monthly statement of inputs, electricity and production by brand and machine must be filed on the common portal in FORM SRM-IV by the tenth day following the month.
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