Input tax credit certification requirement: chartered accountant attestation needed for exported input goods used in taxable supplies, or exemption if no ITC. Goods supplied after export where input tax credit was availed must be used in 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 commissioner of GST or an authorised officer within six months; no certificate is required if input tax credit was not availed. The Explanation is amended by omitting the words 'on pre-import basis.'
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Provisions expressly mentioned in the judgment/order text.
Input tax credit certification requirement: chartered accountant attestation needed for exported input goods used in taxable supplies, or exemption if no ITC.
Goods supplied after export where input tax credit was availed must be used in 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 commissioner of GST or an authorised officer within six months; no certificate is required if input tax credit was not availed. The Explanation is amended by omitting the words "on pre-import basis."
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