CBIC Circular 208/2/2024-GST: Clarifications on Special Procedure for Manufacturers

The CBIC has issued Circular No. 208/2/2024-GST dated June 26, 2024, providing clarifications on various issues related to the special procedure for manufacturers of specified commodities under Notification No. 04/2024-Central Tax dated January 5, 2024.

This circular aims to address queries raised by trade associations regarding the revised special procedure introduced for registered persons engaged in manufacturing specified goods. Key clarifications include optional reporting of make and model numbers for old packing machines, requirements for declaring electricity consumption ratings, and guidelines for goods without maximum retail prices (MRP) intended for export markets.