Amendment in Notification No. 48/2017-State Tax dated 18/10/2017 - 1/2019-State Tax - Gujarat SGST

Input tax credit condition: exported goods must be reused in taxable manufacture and backed by a chartered accountant certificate.

The amendment requires that goods supplied after exports made with input tax credit must be used in manufacture and supply of taxable goods (excluding nil-rated or fully exempted goods) and be supported by a chartered accountant certificate submitted to the jurisdictional commissioner or authorised officer within six months; no certificate is required if input tax credit was not availed. The amendment also omits the words 'on pre-import basis' from the Explanation.