Special compliance for manufacturers of specified tobacco and pan masala: mandatory machine registration, records and monthly returns. Registered manufacturers of the specified goods must electronically furnish details of filling and packing machines in prescribed SRM forms to obtain a unique machine ID, report installations or removals within 24 hours, and submit previously made production capacity declarations in FORM SRM-IA. They must maintain daily inputs, waste and meter-reading records (FORM SRM-IIIA) and shift-wise machine-wise production and clearance registers by brand and product (FORM SRM-IIIB). A consolidated monthly statement (FORM SRM-IV) must be filed on the common portal by the tenth day of the succeeding month, and the Schedule lists covered tobacco and pan masala goods.
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Provisions expressly mentioned in the judgment/order text.
Special compliance for manufacturers of specified tobacco and pan masala: mandatory machine registration, records and monthly returns.
Registered manufacturers of the specified goods must electronically furnish details of filling and packing machines in prescribed SRM forms to obtain a unique machine ID, report installations or removals within 24 hours, and submit previously made production capacity declarations in FORM SRM-IA. They must maintain daily inputs, waste and meter-reading records (FORM SRM-IIIA) and shift-wise machine-wise production and clearance registers by brand and product (FORM SRM-IIIB). A consolidated monthly statement (FORM SRM-IV) must be filed on the common portal by the tenth day of the succeeding month, and the Schedule lists covered tobacco and pan masala goods.
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