Special procedure compliance for manufacturers clarified; machine IDs, energy certification, applicability and job work responsibilities specified. Adopts CBIC clarifications for the special procedure under Notification No. 04/2024: make/model in Table 6 of FORM GST SRM-I are optional, machine number is mandatory (manufacturers may assign one if absent); electricity consumption must be declared from records or certified by a Practicing Chartered Engineer in FORM GST SRM-III and uploaded; sale price substitutes for absent MRP in Table 9; the CE must hold IEI certificate of practice; SEZ units and manual packing operations are excluded; report only the final-packing machine; job workers are covered, and an unregistered job worker's principal manufacturer is liable for compliance.