As Per Notification No. 04/2024 – Central Tax dated 05-01-2024, manufacturers of Pan Masala and Tobacco products must register their machines using Form GST SRM-I and report monthly inputs and outputs via Form GST SRM-II. Form GST SRM-I has been available since 15-05-2024, and Form GST SRM-II is now live on the GST portal for monthly reporting.