If a consignor has registered as the taxpayer of tobacco or alcohol tax as provided in the second paragraph, Article 4 of the Act, the manufacturer shall fill out a factory delivery sheet when delivering the goods to the consignor. The consignor should record the receipt, sales and inventory of tobacco or alcohol products, and file a monthly return to pay tobacco or alcohol tax and health and welfare surcharge for such goods together with ex-factory tobacco or alcohol products manufactured for itself in the month.