https://www.taxtmi.com/notifications?id=129381 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 exempted goods) and be accompanied by a chartered accountant's certificate submitted to the jurisdictional GST commissioner or authorized officer within six months; no certificate is required if input tax credit was not availed. The phrase "on pre-import basis" is omitted from the Explanation. en-us Fri, 18 Jan 2019 00:00:00 +0530 Mon, 15 Apr 2019 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129381 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 exempted goods) and be accompanied by a chartered accountant's certificate submitted to the jurisdictional GST commissioner or authorized officer within six months; no certificate is required if input tax credit was not availed. The phrase "on pre-import basis" is omitted from the Explanation. Notifications GST - States Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129381