Special procedure to be followed by a registered person engaged in manufacturing of the goods Tobacco, unmanufactured tobacco and others forms of tobacco used. - 213128/2024/01(120)/XXVII(8)/2024/CT-04 - Uttarakhand SGST
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Special GST procedure for tobacco and pan masala manufacturers requires machine disclosures, monthly statements, and engineer certification. Special procedure is prescribed for registered persons manufacturing specified tobacco, pan masala, gutkha and allied goods, requiring electronic reporting of packing-machine particulars in FORM GST SRM-I, monthly statements in FORM GST SRM-II, and a chartered engineer certificate in FORM GST SRM-III. The procedure covers details of existing, newly installed, amended and disposed machines, declared capacity, other governmental declarations, production, inputs and power consumption, with a unique machine registration number generated on the portal. The Schedule identifies the covered goods and the notification applies from 1 April 2024.
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 GST procedure for tobacco and pan masala manufacturers requires machine disclosures, monthly statements, and engineer certification.
Special procedure is prescribed for registered persons manufacturing specified tobacco, pan masala, gutkha and allied goods, requiring electronic reporting of packing-machine particulars in FORM GST SRM-I, monthly statements in FORM GST SRM-II, and a chartered engineer certificate in FORM GST SRM-III. The procedure covers details of existing, newly installed, amended and disposed machines, declared capacity, other governmental declarations, production, inputs and power consumption, with a unique machine registration number generated on the portal. The Schedule identifies the covered goods and the notification applies from 1 April 2024.
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