The Goods and Services Tax Network (GSTN) on June 07, 2024, issued a notification regarding the Filing of information by manufacturers of Pan Masala and Tobacco taxpayers.
The following has been stated namely: -
• Two forms have been notified, namely GST SRM-I and GST SRM-II.
o GST SRM-I – Pertains to the registration and disposal of machines
o GST SRM-II – Asks for information on inputs and outputs during a month.
• Form GST SRM-I meant for registration of machines has already been made available on the portal from May 15, 2024.
• Form GST SRM-II is now available on the portal. Taxpayers dealing in the manufacture of Pan Masala and Tobacco products can now report the details of inputs and outputs procured and consumed for the relevant month.
