Sections extracted
- Section 168 (1)
GST circular working note
Circular 208/02/2024-GST: Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities
Source-led decode of CBIC Circular 208/02/2024-GST with the actual provisions, rules, forms and official PDF trail.
Reviewed by CA Nikhil Gupta · Updated 5 October 2026
Filing identity
Circular number
208/02/2024-GST
Date
2024-06-26
CBIC record
1003213
PDF source
official text PDF; 5 page(s)
Form in 2 minutes
Circular 208/02/2024-GST deals with clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities. Read it as a GST clarification workflow: define the transaction, return period, officer stage, legal doubt and event date, then open the circular beside the Act and Rules. The circular is binding administrative clarification under the GST framework only to the extent of the issue it answers; the Act, Rules, notifications and event-date version still control the final legal result.
Working point: On the issue of clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities, the circular should be applied to the precise doubt it answers and recorded with the primary Act, Rule and notification used for the final view.
Bare law, rules and notifications
Rules extracted
No CGST Rule number was expressly extracted from Circular 208/02/2024-GST.
Forms extracted
- FORM GST SRM-II
Notifications and linked circulars
- Notification No. 04/2024-Central Tax
- Notification No. 30/2023-Central Tax
- Notification No. 03/2024-Central Tax
The source map above is limited to citations actually extracted from the official Circular 208/02/2024-GST PDF. Where the transaction also touches another charging section, exemption entry, return rule or limitation provision, document that separate source before filing or advising.
Paragraph-wise decode
| Para | Issue dealt with in the circular |
|---|---|
| 2 | Representations have been received from various trade associations seeking clarit y on some 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 Ta x Act, 2017 (h erein after referred to as the “CGST Act”), hereby clarifies various issues... |
| 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 clarified that in Table 6 of FORM GST SRM -I as notified vide Notification No. 0... |
| 2 | In cases where the electricity consumption rating of the packing machine is not available in the specifications of the said machine or in the documents/record of the same, then how to declare the electricity consumption rating of the said machine in Table 6 of FORM GST SRM-I? It is clarified that electricity consumption rating of the packing machine is to be declared in Table 6 of FORM GST SRM- I on the basis of details of... |
| 3 | Which value has to be reported in Column |
| 8 | o f 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 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. |
Use these paragraph cues to locate the operative part quickly, then read the full official PDF for conditions, exceptions, examples, effective dates and past-period regularisation language.
Workflow
- Identify issue.
Record the taxpayer, supply, return period, order or refund event covered by Circular 208/02/2024-GST. - Map source.
Open the circular PDF with the Act, Rule and notification entries listed above. - Compile proof.
Contracts, invoices, returns, ledgers, correspondence, officer order and the exact official circular PDF. - Close filing.
Use the portal or officer channel that matches the event date and keep the acknowledgement with the source PDF.
Forms and downloadable source
Circular 208/02/2024-GST expressly references these forms: FORM GST SRM-I, FORM GST SRM-II. Use the official form compendium and the live portal version before filing.
Do not use a form title by memory alone. Confirm the live portal, the rule that prescribes the form, historical return period and any officer instruction before upload or reply.
Highlighted advisory points
Scope
Circular 208/02/2024-GST should be confined to clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities; nearby issues require their own source check.
Evidence
Keep the official PDF, transaction documents and portal record together so a reviewer can reproduce the conclusion.
Version
For historical periods, use the law and portal version applicable to the event, not merely the current screen label.
Exam and advisory case study
In exam and advisory work, mark the legal issue, cite the exact circular answer, state what remains controlled by the Act or Rules, and close with the practical filing effect. For Circular 208/02/2024-GST, a complete answer names the issue, lists the controlling provisions extracted above, applies the circular's operative answer, and then states what the taxpayer or officer must do in the return, refund, appeal, billing or record file.
Finin2min summary and Q&A
Summary: Circular 208/02/2024-GST is a source-specific GST clarification on clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities. Use the exact official PDF, not a generic circular checklist, and preserve the law/rule/notification map with the working file.
Is the circular itself the full law?
No. It clarifies administration under GST. The Act, Rules, notifications, court orders and facts of the transaction remain necessary.
When is a form PDF needed?
Only when the circular or linked rule actually points to a prescribed form. If the page lists forms, use the form compendium and the current GST portal version.
Can this be applied to another tax period?
Only after checking the effective date, amendment history and any past-period regularisation language in the official circular and related notification.
Primary official sources
CBIC circular metadata | Official CBIC PDF viewer | CBIC circular list | GST Council circulars
This Finin2min page is an educational working note. Official legislation, Gazette instruments, circulars, portal rules, court decisions and the facts of the matter prevail. Obtain professional advice for a live filing, refund, appeal or dispute.