https://www.taxtmi.com/notifications?id=129811 Goods exported after availing input tax credit, when subsequently 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 jurisdictional commissioner of GST or an authorised officer within six months; no certificate is required if input tax credit was not availed. The amendment also deletes the words "on pre-import basis" from Explanation No.1. en-us Wed, 06 Mar 2019 00:00:00 +0530 Mon, 20 May 2019 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129811 Goods exported after availing input tax credit, when subsequently 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 jurisdictional commissioner of GST or an authorised officer within six months; no certificate is required if input tax credit was not availed. The amendment also deletes the words "on pre-import basis" from Explanation No.1. Notifications GST - States Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129811