Special procedure compliance for manufacturers requires machine identification, electricity consumption certification, and clarified applicability rules. Manufacturers must complete Form GST SRM filings with machine details: make and model optional, year of purchase may substitute for make, machine number mandatory and may be assigned by the manufacturer if absent. Electricity consumption must be declared from records or certified per hour by a Practicing Chartered Engineer in Form GST SRM-III and uploaded with Form GST SRM-I. Report sale price where packages have no MRP. The procedure excludes SEZ units and manual packing; it applies to job workers, with the principal manufacturer liable if the job worker is unregistered.