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of <h1>Uttarakhand Amends GST Notification: Chartered Accountant Certificate Required for Exports with Input Tax Credit from Jan 2019.</h1> The Government of Uttarakhand has amended Notification No. 914/2017 related to the Uttarakhand Goods and Services Tax Act, 2017. Effective from January 15, 2019, the amendment specifies that for goods supplied for export with availed input tax credit, a chartered accountant's certificate must be submitted to the GST Jurisdictional Commissioner within six months. This requirement is waived if no input tax credit was availed. Additionally, the phrase 'on pre-import basis' is removed from the explanation in the notification. The amendment aims to streamline tax procedures for exports under the Uttarakhand SGST framework.
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