https://www.taxtmi.com/notifications?id=128484 Goods supplied after exports where input tax credit was availed must be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate from a chartered accountant confirming this use must be submitted to the jurisdictional commissioner of GST or an authorised officer within six months; no such certificate is required if input tax credit was not availed. The words "on pre-import basis" are omitted from the Explanation. en-us Wed, 16 Jan 2019 00:00:00 +0530 Wed, 20 Feb 2019 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=128484 Goods supplied after exports where input tax credit was availed must be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate from a chartered accountant confirming this use must be submitted to the jurisdictional commissioner of GST or an authorised officer within six months; no such certificate is required if input tax credit was not availed. The words "on pre-import basis" are omitted from the Explanation. Notifications GST - States Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=128484