The Goods and Service Tax (GST) on May 16, 2024, notified regarding the Information from manufacturers of Pan Masala and Tobacco taxpayers.
This is in reference to Notification No. 04/2024 – Central Tax dated January 05, 2024, where 2 forms have been notified vide this notification namely GST SRM-I and GST SRM-II. The former pertains to the registration and disposal of machines while the later asks for information on inputs and outputs during a month.
The following has been stated:
• It has been stated that the facility to register the machines has been made available on the GST Portal to file the information in Form GST SRM-I. All taxpayers dealing in the items mentioned in the said notification may use the facility to file the information about machines. Form GST SRM-II will also be made available on the portal shortly.