Input tax credit compliance requires CA certificate for goods used in taxable manufacture after exports unless no ITC was availed. 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 accompanied by a chartered accountant's certificate submitted to the jurisdictional GST commissioner or authorized officer within six months; no certificate is required if input tax credit was not availed. The phrase 'on pre-import basis' is omitted from the Explanation.
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 CA certificate for goods used in taxable manufacture after exports unless no ITC was availed.
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 accompanied by a chartered accountant's certificate submitted to the jurisdictional GST commissioner or authorized officer within six months; no certificate is required if input tax credit was not availed. The phrase "on pre-import basis" is omitted from the Explanation.
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