Circular clarifies issues related to special procedure for ...

Circular clarifies special procedure for manufacturers. Allows substitutions, certifications for unavailable details. Sale price for non-MRP goods. Eligibility criteria defined. Exemptions apply.

Circulars     GST - States

July 4, 2024

Circular clarifies issues related to special procedure for manufacturers of specified commodities. Unavailable machine details can be substituted with year of purchase or assigned numeric number. Electricity consumption rating can be certified by Chartered Engineer if unavailable. For goods without MRP, sale price to be reported. Practicing Chartered Engineers from Institute of Engineers India eligible for certification. Procedure not applicable to SEZs, manual packing processes. For multiple machines, details of final packing machine required. In job work, procedure applicable to all involved, including unregistered job workers through principal manufacturer.

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