GST Manual- File Returns

FAQs 

About – Form GST SRM – II

1. What is Form GST SRM-II? Who is required to file Form GST SRM-II?

Form SRM-II is a monthly statement of input used and output procured and consumed by the manufacturer of pan masala and tobacco. All manufacturers of pan masala and tobacco products mentioned in the notification issued by Government are required to file Form GST SRM-II.

2. Where can I file Form SRM-II?

Form SRM-II can be filed from the returns section of the GST Portal. You can access it by navigating to Services > Returns > SRM Forms (Pan Masala/Tobacco). Select the Financial Year & Period and click on Search button, SRM-II tile will be displayed click on SRM-II tile to proceed.

3. Is Form SRM-II filing mandatory?

Form SRM-II needs to be filed even if there is no business activity (Nil Return) in the tax period.

4. What details have to be furnished in Form SRM-II?

Form SRM-II needs to be filed even if there is no business activity (Nil Return) in the tax period.

The following details of SRM-II need to be furnished:

1. Details of inputs

2. Details of production

3. Power Consumption

4. Details of grid integrated solar power.

5. By when do I need to file the Form SRM-II for a given tax period? OR What is the due date for filing the Form SRM-II?

The due date to file Form SRM-II is 10th day of the succeeding month for which the return pertains. For example, Form SRM-II for the calendar month of April 2024 needs to be filed by 10th of May 2024.

6. What are the pre-requisites for filing form SRM-II?

Pre-requisites for filing Form GSTR-1 are:

a. The taxpayer should be a registered as manufacturer of pan masala and tobacco and should have an active GSTIN during the tax period for which Form SRM-II has to be furnished.

b. The taxpayer should have valid login credentials (i.e., User ID and password) to login into GST Portal. c. The taxpayer should have an active and non-expired/ revoked digital signature (DSC), in case the digital signature is mandatory. d. In case taxpayer wants to use EVC, they must have access to the registered mobile number of the Primary Authorized Signatory.

7. How can I download system generated Summary of SRM-II?

After filing of SRM-II, you can download system generated summary of SRM-II in PDF format on clicking of Download Summary (PDF) button. Or you can navigate to Services > Returns > View Filed Returns to view and download SRM-II (PDF) summary.

8. What are communication received after successful filing of Form SRM-11?

a. Application Reference Number (ARN) gets generated on successful filing of Form SRM-II.

b. An SMS and email is also sent to the taxpayer on the Mobile Number and E mail ID of his primary authorized signatory.

9. How can I file Nil Form SRM-II?

You can file nil Form GSTR-1 by first Generating Summary and then submitting the return without entering any data and signing with applicable signature.