CBIC Notified Special Procedure for Persons Engaged in Manufacturing of Pan Masala & Tobacco Products From 01.04.2024

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procedures for manufacturing of tobacco and pan masala

Notification No. 04/2024- Central Tax dated January 5th, 2023

The CBIC has notified special procedure which shall be followed by registered persons engaged in manufacturing of Pan Masala & Tobacco products from 01.04.2024. The registered persons engaged in the manufacturing of tobacco, pan masala and other similar items were required to follow a specific procedure such as furnishing the details of packing machines, maintaining additional records, and submission of special monthly statements with effect from 01-01-2024. However, the Government has deferred the implementation of special procedures till 01-04-2024. Further, some modifications have been made in the procedural aspects of registration of machines and special monthly returns. The requirement to maintain daily records in Form SRM-IIIA and Form SRM-IIIB has been done away with. The previous notification prescribed for maintaining a daily record of inputs and production/clearance in each place of business in the specified format specified of Form SRM-IIIA and Form SRM-IIIB respectively.

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