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    <title>Amendment in Notification No. 38/1/2017-Fin(R&amp;C)(26)/3640 dated 02nd November 2017</title>
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    <description>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 exempt goods) and supported by a chartered accountant&#039;s certificate submitted to the jurisdictional GST commissioner or authorised officer within six months; no certificate is needed if input tax credit was not availed. The words &quot;on pre-import basis&quot; are deleted from the Explanation.</description>
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      <description>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 exempt goods) and supported by a chartered accountant&#039;s certificate submitted to the jurisdictional GST commissioner or authorised officer within six months; no certificate is needed if input tax credit was not availed. The words &quot;on pre-import basis&quot; are deleted from the Explanation.</description>
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