Monthly statement for pan masala manufacturers:

An assessee, manufacturing pan masala falling under tariff item 2106 90 20 or pan masala containing tobacco falling under tariff item 2403 99 90, shall also file a statement along with the monthly return. The statement shall contain the monthly summary of-

(i) the purchase invoices for the month with the names and addresses of the suppliers of betel nut, tobacco and packing material along with the quantity of the said goods purchased; and

(ii) the sales invoices for the month with the names and addresses of the buyers, description, quantity and value of goods sold by the assessee.

In cases where the goods are not sold from the factory, the address of the premises to which the goods are dispatched from the factory shall also be provided [First proviso to Rule 12(1)].