Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Tamilnadu Government Notification No. II(2)/CTR/17(c-3)/2024 dated 09.01.2024

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....ication No. II(2)/CTR/17(c-3)/2024 dated 09.01.2024-Regarding Ref: Circular No. 208/02/2024-GST, dated 26.06.2024, issued by Government of India, Ministry of Finance, Department of Revenue, CBIC, GST Policy Wing. ****** In the reference cited, the Government of India, Ministry of Finance, Department of Revenue CBIC, GST Policy Wing, has issued Circular No. 208/02/2024-GST, dated 26.06.2024 based on the recommendations of the GST Council. Hence, following pari-materia circular is issued. Based on the recommendation of 50th GST Council meeting, a special procedure was notified vide G.O. (Ms) No. 90 Commercial Taxes & Registration Department dated 07.08.2023 published in Tamilnadu Government Extra ordinary Gazette Notification No. ....

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....odel number and machine number of these machines are not readily available. It is clarified that in Table 6 of It is clarified that in Table 6 of FORM GST SRM-I as notified vide G.O. (Ms) No. 6 Commercial Taxes & Registration Department dated 09.01.2024 published in Tamilnadu Government Extra ordinary Gazette Notification No. II(2)/CTR/17(c-3)/2024 dated 09.01.2024 [Issue no. 7], make and model number are optional. However, where make of the machine is not available, the year of purchase of the machine may be declared as the make number. It is also clarified that the machine number is a mandatory field in Table 6 of FORM GST SRM-I to be filled up by the manufacturer. If the machine number is not available either on the machine or as per ....

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....rovided in Table 10 of the said form. It is also clarified that in cases where there are certificates of Chartered Engineer for more than one machine, then all such certificates may be uploaded in a single PDF file. 3. Which value has to be reported in Column 8 of Table 9 of FORM GST SRM-II in case of goods having no MRP, for example, goods manufactured for export market? In cases where there is no MRP of the package, then the sale price of the goods so manufactured shall be entered in Column 8 of Table 9 of FORM GST SRM-II as notified vide G.O. (Ms) No. 6 Commercial Taxes & Registration Department dated 09.01.2024 published in Tamilnadu Government Extra ordinary Gazette Notification No. II(2)/CTR/17(c-3)/2024 dated 09.01.2024 [Iss....

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....Zone. 6. Whether the special procedure notified vide G.O. (Ms) No. 6 Commercial Taxes & Registration Department dated 09.01.2024 published in Tamilnadu Government Extra ordinary Gazette Notification No. II(2)/CTR/17(c-3)/2024 dated 09.01.2024 [Issue no. 7]. is applicable to the manual processes using electric operated heat sealer and seamer? It is clarified that the said special procedure notified vide G.O. (Ms) No. 6 Commercial Taxes & Registration Department dated 09.01.2024 published in Tamilnadu Government Extra ordinary Gazette Notification No. II(2)/CTR/17(c-3)/2024 dated 09.01.2024 [Issue no. 7] is not applicable in respect of manual seamer/ sealer being used for packing operations. Further, it is also clarified that the sai....