Special procedure for manufacturing specified goods requires machine reporting, record maintenance, and monthly statements on the portal. Special procedure is prescribed for registered persons manufacturing the goods listed in the Schedule, including specified tobacco and pan masala products. Existing registered persons must file packing machine details in Form SRM-I, report additional machines in Form SRM-IIA within 24 hours, report removed machines in Form SRM-IIB within 24 hours, and disclose prior production-capacity declarations in Form SRM-IA. Registered persons must also maintain prescribed daily input, electricity and production records and furnish a monthly statement in Form SRM-IV on the common portal.
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 manufacturing specified goods requires machine reporting, record maintenance, and monthly statements on the portal.
Special procedure is prescribed for registered persons manufacturing the goods listed in the Schedule, including specified tobacco and pan masala products. Existing registered persons must file packing machine details in Form SRM-I, report additional machines in Form SRM-IIA within 24 hours, report removed machines in Form SRM-IIB within 24 hours, and disclose prior production-capacity declarations in Form SRM-IA. Registered persons must also maintain prescribed daily input, electricity and production records and furnish a monthly statement in Form SRM-IV on the common portal.
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