Special procedure compliance for manufacturers requires machine identification, certified electricity ratings, and principal liability for unregistered job workers. The circular clarifies compliance under the special procedure of Notification No. 03/GST-2: make and model in Table 6 of FORM GST SRM-I are optional (year may substitute for make), machine number is mandatory and may be assigned if absent; electricity consumption must be declared from machine records or certified per-hour by a Practicing Chartered Engineer in FORM GST SRM-III and uploaded; sale price is to be entered where no MRP exists in Table 9; SEZ units and manual packing/sealing are excluded; report final packing machine in Table 6; job workers are covered but the principal manufacturer bears liability if the job worker is unregistered.