Special procedure compliance for manufacturers requires machine identification, certified energy ratings, and specified GST form filings. Manufacturers under the revised special procedure must complete machine details in FORM GST SRM-I: make/model optional (year of purchase may substitute), machine number mandatory (assign a numeric identifier if none), and declare electricity consumption from machine records or via a Practicing Chartered Engineer certificate in FORM GST SRM-III uploaded with the form. For goods with no MRP, enter sale price in Table 9. The Chartered Engineer must hold a certificate of practice from the Institute of Engineers India. The procedure excludes SEZ units and manual packing; the final packing machine is to be reported, and job workers' compliance falls to the principal if they are unregistered.