Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No.- 25/XI-2-24-9(47)/17- T.C.253-U.P. Act-1-2017-Order-(314)-2024 dated 27 February, 2024
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Special procedure compliance requires machine identification, Chartered Engineer certification of electricity use, and applies to job workers. Manufacturers must complete FORM GST SRM-I Table 6 with machine identification: make/model optional (year of purchase may substitute), a machine number is mandatory and may be assigned if missing. Declare electricity consumption per machine from markings/records or obtain a certified calculation by a Practicing Chartered Engineer in FORM GST SRM-III and upload with SRM-I; list uploaded documents in Table 10. Report sale price where no MRP in FORM GST SRM-II Table 9. Chartered Engineer must hold a certificate of practice from the Institute of Engineers India. The procedure excludes SEZ units and manual sealing/packing and applies to job workers, with principal liable if the job worker is unregistered.
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Provisions expressly mentioned in the judgment/order text.
Special procedure compliance requires machine identification, Chartered Engineer certification of electricity use, and applies to job workers.
Manufacturers must complete FORM GST SRM-I Table 6 with machine identification: make/model optional (year of purchase may substitute), a machine number is mandatory and may be assigned if missing. Declare electricity consumption per machine from markings/records or obtain a certified calculation by a Practicing Chartered Engineer in FORM GST SRM-III and upload with SRM-I; list uploaded documents in Table 10. Report sale price where no MRP in FORM GST SRM-II Table 9. Chartered Engineer must hold a certificate of practice from the Institute of Engineers India. The procedure excludes SEZ units and manual sealing/packing and applies to job workers, with principal liable if the job worker is unregistered.
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