https://www.taxtmi.com/notifications?id=127860 Amendment narrows the meaning of Advance Authorisation by requiring that goods supplied after exports, where input tax credit was availed on inputs used in manufacture, must be used in manufacture and supply of taxable goods (excluding nil-rated or fully exempted goods) and be supported by a chartered accountant's certificate submitted to the jurisdictional GST commissioner or authorised officer within a specified post-supply period; the certificate is not required if input tax credit was not availed. The phrase "on pre-import basis" is omitted from the Explanation. en-us Tue, 15 Jan 2019 00:00:00 +0530 Thu, 17 Jan 2019 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=127860 Amendment narrows the meaning of Advance Authorisation by requiring that goods supplied after exports, where input tax credit was availed on inputs used in manufacture, must be used in manufacture and supply of taxable goods (excluding nil-rated or fully exempted goods) and be supported by a chartered accountant's certificate submitted to the jurisdictional GST commissioner or authorised officer within a specified post-supply period; the certificate is not required if input tax credit was not availed. The phrase "on pre-import basis" is omitted from the Explanation. Notifications GST Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=127860