CBIC notifies special procedure for reporting of packing machines, etc. by registered persons engaged in manufacturing of pan masala, vide Central Tax Notification 30/2023.
Details and Reporting of Packing Machines
i) Existing registered manufacturers of pan masala have been directed by CBIC to submit details of the packing machines used for pouch or container filling and packaging. This information is to be recorded in FORM SRM-I, submitted electronically on the common portal within 30 days of this notification.
ii) Persons intending to manufacture pan masala, who have been granted registration after this notification, must furnish the details of packing machines in FORM SRM-I on the common portal within 15 days of their registration.
iii) In situations where new filling and packing machines are installed at registered business premises, the manufacturers are required to provide these details electronically on the common portal within 24 hours of such installation in FORM SRM-IIA.
iv) On submission of packing machine details in FORM SRM-I or FORM SRM-IIA, a unique ID will be generated for each machine on the common portal.
v) Registered persons who have previously declared their production capacity to another government department or organization must also submit this information in FORM SRM-IA on the common portal within 15 days of the declaration or submission.
vi) For those who declared their production capacity before issuance of this notification, this information should be submitted in FORM SRM-IA on the common portal within 30 days of this notification.
vii) Details of any filling and packing machine removal from registered business premises must be submitted on the common portal, within 24 hours of such removal in FORM SRM-IIB.
Maintenance of Additional Records
i) Each registered person engaged in the pan masala manufacturing must maintain a daily record of inputs and waste generated, with quantity and value information in FORM SRM-IIIA.
ii) Additionally, a daily shift-wise record of machine-wise production and details of product and brand-wise clearance in quantity and value terms must be maintained in FORM SRM-IIIB.
Special Monthly Statement
A special monthly statement in FORM SRM-IV needs to be submitted on the common portal on or before the tenth day of the succeeding month.
CBIC Central Tax Notification 30/2023 dated 1/07/2023: Special Procedures Mandated for Registered Manufacturers of Pan-Masala
In conclusion, the implementation of this special procedure seeks to increase the operational transparency and accountability of pan masala manufacturers, ensuring stricter compliance to the GST provisions.