Pan masala manufacturer reporting requirement: monthly filing of purchase and sales invoices with supplier and buyer details and quantities. A proviso to rule 12(1) requires assessees manufacturing pan masala, including tobacco-containing variants, to file with their monthly return a statement summarizing monthly purchase invoices (names and addresses of suppliers of betel nut, tobacco and packing material and quantities purchased) and monthly sales invoices (names and addresses of buyers, description, quantity and value of goods sold); where goods are not sold from the factory, the dispatch premises address must be provided.