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<h1>Maharashtra Amends GST Notification: Export Goods Must Use Taxable Inputs, CA Certificate Required, 'Pre-Import Basis' Removed.</h1> The Government of Maharashtra has amended Notification No. 48/2017 under the Maharashtra Goods and Services Tax Act, 2017. The amendment specifies that goods supplied for export, after availing input tax credit on inputs used in manufacturing such exports, 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 to the jurisdictional Joint Commissioner of State Tax within six months of supply. This certificate is not required if input tax credit has not been availed. Additionally, the phrase 'on pre-import basis' is removed from the explanation.