Layers are just separate layers in Gerber. There is no firm standard on what layer what goes. For the classical layers like copper and overlay a lot of tools use similar names, but not always. For example in multilayer boards the PCB house often wants you to specify the exact order of the layers to make sure they get it in the same order as your PCB software intended.
In general the mechanical layers in gerber are for any miscellaneous drawing that does not fit anywhere else. They might have names like G1 GM1 M1...etc where the number is just the index of it. For Altium Mechanical 1 2 3... get put into those
Since these layers could contain anything means its a good idea to also include some instructions on that layer for what it is for. For example if i want Vcuts i will typically draw a line on one of the mechanical layers and place the text "V CUT" next to the line. For cutout holes i will typically place the text "Cutout" in the middle of it to make it clear. These layers could also just contain other text instructions like telling them not to place the board identification code in a certain area, it could contain instructions for penalization. etc
Just make sure any instructions are as simple as possible so that you don't confuse the Chinese workers at the PCB plant.