Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>West Bengal GST Act Amendment: New Rules for Export Supplies and Input Tax Credit Certification Effective January 15, 2019.</h1> The Government of West Bengal has amended Notification No. 1853-F.T. dated October 18, 2017, under the West Bengal Goods and Services Tax Act, 2017. The amendment specifies that if goods are supplied for export after availing input tax credit on inputs, they must be used in manufacturing taxable goods, excluding nil-rated or fully exempted goods. A certificate from a chartered accountant confirming this must be submitted within six months unless no input tax credit was availed. Additionally, the phrase 'on pre-import basis' is removed. The amendment is effective from January 15, 2019.