AdditionHigh ImpactCGST_ACT_2017
Official PDF (p. 12)CGST_ACT_2017 · Section 148 / Special Procedures
Special Procedure for Manufacturers of Pan Masala and Tobacco Products under Section 148
Applicable from 2026-06
Attempt Applicability
2026-06:Applies
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
General monthly return filing and packing machine tracking norms applied.
New PositionAmended
Mandatory registration of all packing machines in Form GST SRM-I and monthly statement SRM-II pursuant to Notification 04/2025-CT.
Affected Syllabus Chapters
indirect-tax-laws-and-practice
time-of-supply-advanced
Code: time-of-supply-advanced
Authority Document Reference
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