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of <h1>Goa Govt Clarifies GST Procedure for Manufacturers: Key Points on Compliance, Reporting, and SEZ Applicability.</h1> The circular issued by the Government of Goa clarifies the implementation of a special procedure for manufacturers of specified commodities under the Goa Goods and Services Tax Act, 2017. This follows the GST Policy Wing's Circular addressing issues raised by trade associations regarding Notification No. 04/2024-Central Tax. Key clarifications include the optionality of machine make and model numbers, the method for determining electricity consumption ratings, reporting requirements for goods without MRP, qualifications for Chartered Engineers, and applicability to SEZs and manual processes. The procedure applies to all manufacturers, including job workers, with compliance responsibility on principal manufacturers if subcontractors are unregistered.
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