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of <h1>India Updates GST Rules: Advance Authorisation Amended for Export Goods with Input Tax Credit and CA Certification Requirement.</h1> The Government of India, through Notification No. 1/2019-Central Tax, has amended Notification No. 48/2017-Central Tax to update the meaning of Advance Authorisation under the Central Goods and Services Tax Act, 2017. The amendment specifies that goods supplied for export, after availing input tax credit on inputs, must be used in manufacturing taxable goods, excluding nil-rated or fully exempted goods. A certificate from a chartered accountant must be submitted to the GST jurisdictional commissioner within six months, unless input tax credit was not availed. Additionally, the phrase 'on pre-import basis' is removed from the explanation.
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