Regarding special procedure to be followed by a registered person engaged in manufacturing of Paan Masala. - 170770/2023/02(120)/XXVII(8)/2023/CT-30 - Uttarakhand SGST
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Special procedure for pan masala and tobacco manufacturers requires machine reporting, daily records, and monthly compliance statements. A special procedure is prescribed for registered persons manufacturing specified goods, requiring filing of packing machine details, reporting of additional or removed machines, disclosure of prior production-capacity declarations, maintenance of daily input and production records, and submission of a monthly statement on the common portal. The procedure applies to pan masala and specified tobacco goods under the Schedule, and prescribes unique IDs for machines after the required details are furnished.
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Provisions expressly mentioned in the judgment/order text.
Special procedure for pan masala and tobacco manufacturers requires machine reporting, daily records, and monthly compliance statements.
A special procedure is prescribed for registered persons manufacturing specified goods, requiring filing of packing machine details, reporting of additional or removed machines, disclosure of prior production-capacity declarations, maintenance of daily input and production records, and submission of a monthly statement on the common portal. The procedure applies to pan masala and specified tobacco goods under the Schedule, and prescribes unique IDs for machines after the required details are furnished.
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