Summary of Clarification on Issues related to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024
Circular No 208/2/2024 states the issues related to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024-Central Tax dated 05-01-2024. The Government issued the Notification No 30/2023-Central Tax to introduce special procedures for businesses that manufacture certain specified goods. However this notification has now cancelled and new revised special procedure has been put in to effect through Notification No 04/2024-Central Tax dated 05-01-2024 which means that manufacturers of the specified goods now have to follow updated guidelines or rules as per this new notifications.
Issue 1: Non avability of make, model number and machine number for old or second hand packing machines
Clarification : The make and model number are optional, if the make is unavailable, the year of purchase can be used, The machine number is mandatory, and if not available, the manufacturer can assign a numeric number.
Issue 2: What to do if the electricity consumption rating of the packing machine is not available?
Clarification : The Manufacturer should declare the electricity consumption based on available data. If not available, a charter engineer can calculate and certify it, and the certificate must be uploaded with FORM GST SRM-I.
Issue 3: What value should be reported in column 8 of Table 9 in Form GST SRM-II for goods without an MRP (e.g export goods)?
Clarification : The sales price of the goods should be entered in column 8 for goods without an MRP.
Issue 4: What Qualifications should be Chartered engineer have for certifying under this special procedure ?
Clarification : The Chartered Engineer must have a practice certificate from the institute of engineers india(IEI).
Issue 5: Does this special procedure apply to manufacturing units in Special Economic Zone (SEZ)?
Clarification : No the special procedure does not apply to units located in SEZS.
Issue 6: Does the special Procedure apply to manual packing using electric heat sealer/seamer?
Clarification : No, Special procedure does not apply to manual packing processes or manual operations like post harvest packing of tobbaco.
Issue 7: If multiple machines are used for filling, capping and packing, which machine ‘s details should be declared?
Clarification : The details of the machines used for final packing should be declared in Table 6 of FORM GST SRM-I.
Issue 8: Who needs to comply with the special procedure in case of job work or contract manufacturing?
Clarification : The Procedure applies to all involved in the manufacturing process.if the jobworker is unregistered, the principal manufacturer is responsible for compliance.
