https://www.taxtmi.com/notifications?id=129539 Where exports have been made after availing input tax credit on inputs used in manufacture of such exports, goods supplied thereafter must be used in the manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate from a chartered accountant must be submitted to the jurisdictional GST commissioner or an authorised officer; no certificate is required if input tax credit was not availed on those inputs. The phrase "on pre-import basis" is omitted from the Explanation. en-us Tue, 15 Jan 2019 00:00:00 +0530 Wed, 01 May 2019 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129539 Where exports have been made after availing input tax credit on inputs used in manufacture of such exports, goods supplied thereafter must be used in the manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate from a chartered accountant must be submitted to the jurisdictional GST commissioner or an authorised officer; no certificate is required if input tax credit was not availed on those inputs. The phrase "on pre-import basis" is omitted from the Explanation. Notifications GST - States Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129539