https://www.taxtmi.com/circulars?id=67633 Adopts CBIC clarifications for the special procedure under Notification No. 04/2024: make/model in Table 6 of FORM GST SRM-I are optional, machine number is mandatory (manufacturers may assign one if absent); electricity consumption must be declared from records or certified by a Practicing Chartered Engineer in FORM GST SRM-III and uploaded; sale price substitutes for absent MRP in Table 9; the CE must hold IEI certificate of practice; SEZ units and manual packing operations are excluded; report only the final-packing machine; job workers are covered, and an unregistered job worker's principal manufacturer is liable for compliance. en-us Thu, 04 Jul 2024 00:00:00 +0530 Mon, 08 Jul 2024 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67633 Adopts CBIC clarifications for the special procedure under Notification No. 04/2024: make/model in Table 6 of FORM GST SRM-I are optional, machine number is mandatory (manufacturers may assign one if absent); electricity consumption must be declared from records or certified by a Practicing Chartered Engineer in FORM GST SRM-III and uploaded; sale price substitutes for absent MRP in Table 9; the CE must hold IEI certificate of practice; SEZ units and manual packing operations are excluded; report only the final-packing machine; job workers are covered, and an unregistered job worker's principal manufacturer is liable for compliance. Circulars GST - States Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67633