Input tax credit compliance requires chartered accountant certificate when exported goods are reused in manufacture of taxable supplies. Where input tax credit was claimed on inputs used in manufacture of exported goods, those supplied thereafter must be used in the manufacture and supply of taxable goods (excluding nil-rated or fully exempt goods), and a chartered accountant's certificate to that effect must be submitted to the jurisdictional GST commissioner or an authorised officer within a specified period; no certificate is required if input tax credit was not availed on those inputs.
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 compliance requires chartered accountant certificate when exported goods are reused in manufacture of taxable supplies.
Where input tax credit was claimed on inputs used in manufacture of exported goods, those supplied thereafter must be used in the manufacture and supply of taxable goods (excluding nil-rated or fully exempt goods), and a chartered accountant's certificate to that effect must be submitted to the jurisdictional GST commissioner or an authorised officer within a specified period; no certificate is required if input tax credit was not availed on those inputs.
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