Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per G.O.Ms.No.20, Revenue (CT) Department, dated 19.01.2024
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Special procedure for specified commodity manufacturers clarified on machine records, engineer certification, SEZ exclusion, and job work compliance. The circular clarifies the revised special procedure for manufacturers of specified commodities under the January 2024 notification, including practical reporting requirements in FORM GST SRM-I and FORM GST SRM-II, treatment of machine details and electricity consumption ratings, qualification of the Chartered Engineer, and exclusions for SEZ units and manual packing operations. It also states that in job work or contract manufacturing, the procedure applies to all persons involved, while an unregistered job worker or contract manufacturer shifts compliance responsibility to the principal manufacturer.
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 for specified commodity manufacturers clarified on machine records, engineer certification, SEZ exclusion, and job work compliance.
The circular clarifies the revised special procedure for manufacturers of specified commodities under the January 2024 notification, including practical reporting requirements in FORM GST SRM-I and FORM GST SRM-II, treatment of machine details and electricity consumption ratings, qualification of the Chartered Engineer, and exclusions for SEZ units and manual packing operations. It also states that in job work or contract manufacturing, the procedure applies to all persons involved, while an unregistered job worker or contract manufacturer shifts compliance responsibility to the principal manufacturer.
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