Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024-Central Tax dated 05-01-2024
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Special procedure compliance: manufacturers must record machine identity and obtain Chartered Engineer-certified electricity ratings for SRM filings. The Goa tax authority adopts the CBIC Circular on the revised special procedure for specified manufacturers, directing uniform application under the Goa GST Act. FORM GST SRM-I requires a mandatory machine number (assignable if unavailable) while make/model are optional; electricity consumption must be certified by a Practicing Chartered Engineer in FORM GST SRM-III and uploaded. The procedure excludes SEZ units and manual packing operations, requires reporting of the final-packing machine where multiple machines are used, and makes all persons in the manufacturing chain liable, with the principal manufacturer responsible if a job worker is unregistered.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special procedure compliance: manufacturers must record machine identity and obtain Chartered Engineer-certified electricity ratings for SRM filings.
The Goa tax authority adopts the CBIC Circular on the revised special procedure for specified manufacturers, directing uniform application under the Goa GST Act. FORM GST SRM-I requires a mandatory machine number (assignable if unavailable) while make/model are optional; electricity consumption must be certified by a Practicing Chartered Engineer in FORM GST SRM-III and uploaded. The procedure excludes SEZ units and manual packing operations, requires reporting of the final-packing machine where multiple machines are used, and makes all persons in the manufacturing chain liable, with the principal manufacturer responsible if a job worker is unregistered.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
