https://www.taxtmi.com/circulars?id=69511 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. en-us Mon, 01 Jul 2024 00:00:00 +0530 Tue, 14 Apr 2026 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69511 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. Circulars GST - States Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69511