Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation - 01/2019 - Central GST (CGST)

Advance Authorisation conditions require a chartered accountant certificate when input tax credit was availed, restricting subsequent use to taxable manufacture.

Amendment narrows the meaning of Advance Authorisation by requiring that goods supplied after exports, where input tax credit was availed on inputs used in manufacture, must be used in manufacture and supply of taxable goods (excluding nil-rated or fully exempted goods) and be supported by a chartered accountant's certificate submitted to the jurisdictional GST commissioner or authorised officer within a specified post-supply period; the certificate is not required if input tax credit was not availed. The phrase 'on pre-import basis' is omitted from the Explanation.