Clarifications on Special Procedure for Manufacturers

Machine Details: For old or second-hand machines without available make or model, declare the purchase year as the make number and assign any numeric machine number if not available. Electricity Consumption: If not available on the machine or documents, get the electricity consumption calculated and certified by a Chartered Engineer. Upload the certificate with FORM GST SRM-I.

No MRP Goods: For goods without MRP, like those for export, report the sale price in Column 8 of Table 9 in FORM GST SRM-II. Chartered Engineer Requirements: Must be a Practicing Chartered Engineer with a certificate from the Institute of Engineers India (IEI).

SEZ Units: The special procedure does not apply to manufacturing units in Special Economic Zones. Manual Processes: The procedure is not applicable to manual packing operations, including manual seamers/sealers and post-harvest tobacco packing.

Multiple Machines: Report the machine used for final packing in Table 6 of FORM GST SRM-I. Job Work/Contract Manufacturing: Applies to all involved in manufacturing, including job workers/contract manufacturers. If unregistered, the principal manufacturer must comply.