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of <h1>Clarifications on Notification No. 04/2024-Central Tax: Optional Model Numbers, Mandatory Machine Numbers in GST Reporting. Feedback Invited.</h1> The circular addresses clarifications regarding the special procedure for manufacturers of specified commodities under Notification No. 04/2024-Central Tax. It explains that make and model numbers are optional in FORM GST SRM-I, but a machine number is mandatory. If electricity consumption data is unavailable, manufacturers must obtain certification from a Chartered Engineer. For goods without MRP, the sale price should be reported. The procedure does not apply to SEZ units or manual packing processes. In job work or contract manufacturing, the principal manufacturer must ensure compliance if the job worker is unregistered. The circular requests dissemination of this information and invites feedback on implementation difficulties.
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