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    <title>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</title>
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    <description>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.</description>
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    <pubDate>Tue, 30 Jul 2024 00:00:00 +0530</pubDate>
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      <description>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.</description>
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      <pubDate>Tue, 30 Jul 2024 00:00:00 +0530</pubDate>
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