Notification No. 30/2023–Central Tax dated 31st July 2023

Key Pointers – 

• The existing registered persons engaged in manufacturing of the goods like Pan masala, Unmanufactured tobacco, Tobacco refuse, 'Hookah' or 'gudaku' etc. as mentioned in Schedule to this notification as well as any person intending to manufacture goods as mentioned in Schedule to this notification, and who has been granted registration after the issuance of this notification, shall furnish the details of packing machines being used for filling and packing of pouches or containers in FORM SRM-I, within 30 days of issuance of this notification, electronically on the common portal.
• Any additional filling and packing machine being installed shall be furnished, electronically on the common portal within 24 hours of such installation in FORM SRM-IIA.
• In case, the said registered person has submitted or declared the production capacity of his manufacturing unit or his machines, to any other government department or any other agency or organization, the same shall be furnished by the said registered person in FORM SRM-IA on the common portal, within fifteen days of filing said declaration or submission.
• The details of any existing filling and packing machine removed from the registered place of business shall be furnished, electronically on the common portal, by the said registered person within 24 hours of such removal in FORM SRM-IIB.
• Every registered person engaged in manufacturing of goods mentioned in Schedule shall keep a daily record of inputs being procured and utilized in a format as specified in FORM SRM-IIIA. Further a daily shift-wise record of machine-wise production, product-wise and brand-wise details in a format as specified in FORM SRM-IIIB.
• The said registered person shall submit a special statement for each month in FORM SRM-IV on the common portal, on or before the tenth day of the month succeeding such month.