The Government of Uttar Pradesh on July 05, 2024, issued Clarifications on various issues about special procedures for the manufacturers of the specified commodities.
Based on the recommendation of the 50th GST Council meeting, a special procedure to be followed by the registered persons engaged in the manufacturing of goods mentioned in the schedule to the said notification. Representations have been received from various trade associations seeking clarity on some issues about the said special procedure. To ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in the exercise of its powers conferred by section 168 (1) of the Uttar Pradesh Goods & Services Tax Act, 2017.
The following has been stated-
•It is clarified that in Table 6 of FORM GST SRM-I as notified, make and model numbers are optional. However, where the 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 the available documents/ records, then the manufacturer may assign any numeric number to the said machine and provide the details of the same in Table 6 of FORM GST SRM-I.
•It is clarified that the 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. However, if the same is not available either on the machine or in the documents/records, then the manufacturer may get such electricity consumption per hour of the said machine calculated through a Chartered Engineer and get the same certified by the said Chartered Engineer in the format prescribed in FORM GST SRM-III. 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 need 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.
•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.
•It is clarified that a Practicing Chartered Engineer having a certificate of practice from the Institute of Engineers India (IEI) is qualified to provide a Chartered Engineer certificate under the special procedure.
•It is clarified that the special procedure does not apply to the manufacturing units located in the Special Economic Zone.
[GST Circular No. GST/2024-25/77/State Tax]
