GST Manual- File Returns

FAQs > Form GST SRM – I

About – Form GST SRM – I

1. Who are required to file Form GST SRM – I?

All manufacturers of pan masala and tobacco products mentioned in the notification issued by Government are required to file Form GST SRM-I.

2. Can I file Form GST SRM-I multiple times?

Yes, but taxpayer can file only one form in a day.

3. How can I amend the details of the machine that I have added in table 6?

Taxpayer can amend the machine details that have already been reported in table 6 of Form GST SRM-I, by navigating to TABLE 6A – AMENDMENT TO THE DETAILS OF THE MACHINES.
To amend the packing machine details –taxpayer should provide registration number of machine and click on ‘Amend Record’ button to search the machine detail in TABLE 6A – AMENDMENT TO THE DETAILS OF THE MACHINES.
Taxpayer can amend the  added details after one day of filing Form GST SRM-I and there is no time limit for making amendments.

4. How can I generate registration number of machine?

This is auto-generated by system after filing of SRM I. You can view the same by navigating to ‘View filed return’  which has ‘Download’ option. Structure of the machine registration number will be GSTIN followed by three digits in sequence. 
It means that the maximum number of machines which can be registered can be up to 999.
The disposed of machine’s unique registration no. cannot be assigned to a newly registered machine.

5. Can we Amend/Dispose of the details filed in Part-A and  Part B of table 6 of Form GST SRM-1?

After filing of  SRM-1, system will generate the registration number of the machine. Taxpayer can use this number for making any amendments/disposal  through  table 6A or table 8, as the case may be.

FAQs > Details of the machines (SRM)

1. What does Details of the machines tile provide?

Details of the machines tile will provide the updated details of SRM-I with consolidated summary of each registered number of machines as on date.

2. What is the Precondition to view the Details of the machines tile?

At least one filling of SRM-I will be required to view the document details in tile Details of the machines updated based on SRM-I filed up to date.
Taxpayer will be able to view the updated document details in tile “Details of the machines” till the effective date of cancellation.

3. Can taxpayer edit the details through Details of machines tile?

No, taxpayer can only view and download the details of machines reported in SRM-I.

4. Whether Details of the machines tile will display the summary of machines up to the date of generation if taxpayer selects older financial year?

If taxpayer selects any older financial year, then the summary of machines will contain up to 31st March of selected financial year i.e. financial year specific. 
If the taxpayer selects the current financial year, the summary of machines will be up to date of generation i.e. date specific.

5. Which taxpayers can view Details of the machines tile?

All manufacturers of pan masala and tobacco products mentioned in the notification issued by Government can view Details of the machines tile.

6. Can I as a taxpayer download and keep a copy of Details of the machines for future reference?

Yes, Details of the machines will be available for viewing and/or downloading (in Excel and/or PDF formats).

7. Can I download Amendments and disposed machine details in Details of the machines tile?

Yes, taxpayer can download available records of Amendments and disposed machine in Excel format. For downloading the details, click on registration number of the machine hyperlink available in Details of the machines table then click the download icon.