https://www.taxtmi.com/notifications?id=129162 The amendment requires that goods supplied after exports-where input tax credit was availed on inputs used in manufacture of those exports-be used in manufacture and supply of taxable goods (excluding nil-rated or fully exempted goods), and that a chartered accountant's certificate to that effect be submitted to the Commissioner of State Tax or an authorised officer within six months of supply; no certificate is required if ITC was not availed on such inputs. The Explanation is amended by omitting "on pre-import basis." en-us Tue, 29 Jan 2019 00:00:00 +0530 Fri, 29 Mar 2019 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129162 The amendment requires that goods supplied after exports-where input tax credit was availed on inputs used in manufacture of those exports-be used in manufacture and supply of taxable goods (excluding nil-rated or fully exempted goods), and that a chartered accountant's certificate to that effect be submitted to the Commissioner of State Tax or an authorised officer within six months of supply; no certificate is required if ITC was not availed on such inputs. The Explanation is amended by omitting "on pre-import basis." Notifications GST - States Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129162