Special procedure to be followed by registered person engaged in manufacturing of pan masala and tobacco

CBIC has notified Special procedure to be followed by registered person engaged in manufacturing of pan masala and tobacco products via issuing Notification.

Special procedure for person engaged in manufacturing of tobacco products

Reetu | Aug 7, 2023 |

Special procedure to be followed by registered person engaged in manufacturing of pan masala and tobacco

Special procedure to be followed by registered person engaged in manufacturing of pan masala and tobacco

The Central Board of Indirect Taxes and Customs(CBIC) has notified Special procedure to be followed by registered person engaged in manufacturing of pan masala and tobacco products via issuing Notification.

This special procedure that has been prescribed for registered persons engaged in the manufacture of pan masala and certain other tobacco products, must be followed. Such registered persons will have to submit the following details on the common portal:

Form: FORM SRM-I

Details of packing machines being used for filling and packing of pouches or containers.

Time limit to furnish the details, if registration taken before 31.07.2023

Within 30 days from 31.07.2023.

Time limit to furnish the details, if registration taken after 31.07.2023

Within 15 days from the date of grant of registration.

Form: FORM SRM-IA

If the production capacity of the manufacturing unit or machines is declared to any other government department or any other agency or organization.

Time limit to furnish the details, if registration taken before 31.07.2023

Within 30 days from 31.07.2023

Time limit to furnish the details, if registration taken after 31.07.2023

Within 15 days of filing the declaration with the Government department or any other agency or organisation.

Form: FORM SRM-IIA

Additional filling and packing machine being installed in the registered place of business.

Time limit to furnish the details, if registration taken before and after 31.07.2023

Within 24 hours of such installation.

Form: FORM SRM-IIB

Existing filling or packing machine being removed from the registered place of business.

Time limit to furnish the details, if registration taken before and after 31.07.2023

Within 24 hours of such removal.

Form: FORM SRM-IV

Monthly statement depicting the details of inputs used and the final goods, electricity consumption and production of goods.

Time limit to furnish the details, if registration taken before and after 31.07.2023

On or before the tenth day of the month succeeding such month.

The details given below are also required to be maintained by these registered persons in each place of business, in the format as specified in the forms:

Form: FORM SRM-IIIA

Daily record of inputs being procured and utilized in quantity and value terms along with the details of waste generated as well as the daily record of reading of electricity meters and generator set meters.

Form: FORM SRM-IIIB

Shift-wise record of machine-wise production, product-wise and brand-wise details of clearance in quantity and value terms.

A brand name or trade name, whether registered or not, is defined as a name or a mark, such as a symbol, monogram, label, signature, or invented word or writing, issued in relation to such specified goods for the purpose of indicating or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

For Official Notification Download PDF Given Below:

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