Pan Masala and Tobacco taxpayers

 Filling of information by manufacturers of Pan Masala and Tobacco taxpayers

Please refer to the notification No.04/2024 - Central Tax dated 05-01-20024 to seek information from taxpayers dealing in the goods mentioned therein. Two form 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 latter asks for information on inputs and output during a month. Form GST SRM-I meant for registration of machines has already been made available on the Portal w.e.f. 15-05-2024 Concerned taxpayers are using the same for the registration of machines and other information asked therein.

Now, the second form namely, Form GST SRM-II is also 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.