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TMI BlogClarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024-Central Tax dated 05-01-2024X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment of Revenue, Ministry of Finance, Government of India, New Delhi. Circular (No. 02/2024-25-GST) The GST Policy Wing, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, New Delhi has issued the above referred Circular. For the uniformity in implementation and in exercise of the powers conferred under Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) it is hereby directed that the Said Circular issued by the GST Policy Wing, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India shall be applicable, mutatis mutandis, in implementation of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017). A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issues pertaining to the said special procedure. To ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods Services Tax Act, 2017 (herein after referred to as the CGST Act ), hereby clarifies various issues as under: S.No. Issued Raised by Trade Clarification on the issue 1. Non availability of make, model number and machine number The trade bodies have raised the issue that some of the manufacturers of the said goods are using very old packing machines since decades including second hand machines. Therefore, the details of make, model number and machine number of these machines are not readily available. It is clar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 04/2024-CT dated 05.01.2024. The said electricity consumption rating can be declared in Table 6 of FORM GST SRM-I accordingly. The copy of such certificate of the Chartered Engineer needs to be uploaded along with FORM GST SRM-I. The details of the documents so uploaded needs to be provided 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 go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of post-harvest packing of tobacco leaves. 7. In cases where multiple machines are required for filling, capping and packing of containers, the serial number of which machine is required to be declared in Table 6 of FORM GST SRM-I? It is clarified that in a manufacturing process there may be different machines being used such as one for filling of packages, another for putting seal on the packages and another for final packing. The detail of that machine is required to be reported in Table 6 of FORM GST SRM-I which is being used for final packing of the packages of the specified goods. 8. In case of job work or contract manufacturing, which person shall be required to comply with the special procedure as notified vide Notification No. 04/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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