Input tax credit: supplies after export require a chartered accountant certificate confirming use in manufacture, filed within six months. The amendment provides that goods supplied after exports made following availing input tax credit on inputs used in manufacture must be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a chartered accountant certificate to that effect must be submitted to the jurisdictional commissioner of GST or an authorised officer within six months of such supply; no certificate is required if input tax credit was not availed on inputs used in manufacture of export goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit: supplies after export require a chartered accountant certificate confirming use in manufacture, filed within six months.
The amendment provides that goods supplied after exports made following availing input tax credit on inputs used in manufacture must be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a chartered accountant certificate to that effect must be submitted to the jurisdictional commissioner of GST or an authorised officer within six months of such supply; no certificate is required if input tax credit was not availed on inputs used in manufacture of export goods.
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