This circular provides clarifications on various issues related to the special procedure applicable to manufacturers of specified commodities, as notified under Notification No. 04/2024–Central Tax dated 05.01.2024.

It clarifies that where machine details such as make or model are unavailable, the year of purchase may be mentioned, and a unique numeric machine number should be assigned. For machines lacking electricity consumption data, the manufacturer must obtain a Chartered Engineer’s certificate (Form GST SRM-III) and upload it with Form GST SRM-I. In the case of goods without an MRP (e.g., exports), the sale price should be declared instead. Only Chartered Engineers registered with the Institute of Engineers India (IEI) are qualified to issue such certificates.

The circular further states that the special procedure does not apply to units in Special Economic Zones (SEZs) or to manual packing operations, including those using heat sealers or seamers. For production lines involving multiple machines, only the final packing machine details need to be declared. In job work or contract manufacturing, the responsibility to comply lies with the principal manufacturer if the job worker is unregistered.