https://www.taxtmi.com/circulars?id=70837 The special procedure requires manufacturers to report final-packing machine details in FORM GST SRM-I. Make and model are optional, but machine number is mandatory and may be self-assigned where unavailable. Electricity-consumption rating may be certified by a practicing Chartered Engineer where machine records do not provide it. The procedure excludes Special Economic Zone units and specified manual packing operations. It applies to job workers and contract manufacturers, while the principal manufacturer bears compliance responsibility for an unregistered job worker or contract manufacturer. en-us Mon, 15 Jul 2024 00:00:00 +0530 Wed, 19 Aug 2026 11:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70837 The special procedure requires manufacturers to report final-packing machine details in FORM GST SRM-I. Make and model are optional, but machine number is mandatory and may be self-assigned where unavailable. Electricity-consumption rating may be certified by a practicing Chartered Engineer where machine records do not provide it. The procedure excludes Special Economic Zone units and specified manual packing operations. It applies to job workers and contract manufacturers, while the principal manufacturer bears compliance responsibility for an unregistered job worker or contract manufacturer. Circulars GST - States Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70837