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Taxation Maharashtra Ministry of Finance Maharashtra Goods and Services Tax Act, 2017

Reiteration of clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities

04-Jul-2024 | No. JC (HQ)-5/AR-2/GST/2024/ADM-8/B-74

Government of Maharashtra has reiterated clarifications on various issues about the special procedure for the manufacturers of the specified commodities.

By virtue of this notification:-

1. It is clarified that in Table 6 of FORM GST SRM-I as notified vide Notification No. 04/2024-CT dated 05.01.2024, make and model numbers 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.
2. It is clarified that electricity consumption rating of the packing machine is to be declared in Table 6 of FORM GST SRMI based on details of the same as available either on the machine or in the documents/record of the said machine.
3. 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 Notification No. 04/2024-CT dated 05.01.2024.
4. It is clarified that a Practicing Chartered Engineer having a certificate of practice from the Institute of Engineers India (IEI) is qualified to provide Chartered Engineer certificate under the special procedure notified vide Notification No. 04/2024-CT dated 05.01.2024.

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