https://www.taxtmi.com/notifications?id=129643 The amendment requires that goods exported after availing input tax credit, when later supplied, be used in the manufacture and supply of taxable goods (other than nil rated or fully exempted goods), and mandates submission of a chartered accountant's certificate to the jurisdictional commissioner of GST or an authorised officer within a limited time; no certificate is needed where input tax credit was not availed. The amendment also omits the phrase "on pre-import basis" from the Explanation. en-us Tue, 15 Jan 2019 00:00:00 +0530 Thu, 09 May 2019 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129643 The amendment requires that goods exported after availing input tax credit, when later supplied, be used in the manufacture and supply of taxable goods (other than nil rated or fully exempted goods), and mandates submission of a chartered accountant's certificate to the jurisdictional commissioner of GST or an authorised officer within a limited time; no certificate is needed where input tax credit was not availed. The amendment also omits the phrase "on pre-import basis" from the Explanation. Notifications GST - States Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129643