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    <title>Special Procedure for Manufacturers under Section 148 of the Jharkhand GST Act, 2017</title>
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    <description>Covered manufacturers of specified pan masala and tobacco goods must electronically register packing machines in FORM GST SRM-I, promptly report machine additions, capacity changes and disposals, and upload Chartered Engineer certification. Machine disclosures include capacity, package weight, power consumption, operational status and product details. FORM GST SRM-II must be filed monthly by the tenth day of the succeeding month, reporting inputs, production by machine and package, and electricity, generator and solar-power consumption.</description>
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      <description>Covered manufacturers of specified pan masala and tobacco goods must electronically register packing machines in FORM GST SRM-I, promptly report machine additions, capacity changes and disposals, and upload Chartered Engineer certification. Machine disclosures include capacity, package weight, power consumption, operational status and product details. FORM GST SRM-II must be filed monthly by the tenth day of the succeeding month, reporting inputs, production by machine and package, and electricity, generator and solar-power consumption.</description>
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