https://www.taxtmi.com/notifications?id=129565 Where exports were made after availing input tax credit on inputs used in manufacture of such exports, goods supplied must be used in manufacture and supply of taxable goods (other than nil rated or fully exempt goods) and a chartered accountant's certificate to that effect must be submitted to the Commissioner of State Tax or an authorised officer within six months; no certificate is required if input tax credit was not availed. The amendment also omits the words "on pre-import basis" from the Explanation. en-us Fri, 22 Feb 2019 00:00:00 +0530 Thu, 02 May 2019 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129565 Where exports were made after availing input tax credit on inputs used in manufacture of such exports, goods supplied must be used in manufacture and supply of taxable goods (other than nil rated or fully exempt goods) and a chartered accountant's certificate to that effect must be submitted to the Commissioner of State Tax or an authorised officer within six months; no certificate is required if input tax credit was not availed. The amendment also omits the words "on pre-import basis" from the Explanation. Notifications GST - States Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129565