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of <h1>Nagaland Amends GST Rules: Chartered Accountant Certification Now Required for Export Goods with Input Tax Credit.</h1> The Government of Nagaland, exercising powers under section 147 of the Nagaland Goods and Services Tax Act, 2017, has amended a previous notification dated October 26, 2017. The amendment specifies that when goods are supplied for export after availing input tax credit on inputs used in manufacturing, these goods should be used to manufacture and supply taxable goods, excluding nil-rated or fully exempted goods. A chartered accountant's certificate confirming this must be submitted to the jurisdictional GST commissioner within six months. Additionally, the requirement for a certificate is waived if no input tax credit was availed. The phrase 'on pre-import basis' is removed from the explanation.
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