Special Procedure Notified for Manufacturers of Pan Masala & Tobacco Products to be Effective From Jan 1st, 2024
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- By Chetan Kulasri
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- Last Updated on 27 September, 2023
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Notification No. 47/2023-Central Tax dated September 25th, 2023
The CBIC has earlier notified special procedure which shall be followed by registered persons engaged in manufacturing of Pan Masala & Tobacco products vide Notification No. 30/2023-Central Tax dated July 31st, 2023.
It has been provided that all the existing registered persons engaged in manufacturing of these goods shall furnish the details of packing machines being used for filling and packing of pouches or containers in FORM SRM-I, electronically on the common portal. They shall also 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. Now, it has been provided that this new procedure shall be effective from January 1st, 2024.
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