https://www.taxtmi.com/notifications?id=130262 Where exports were made after availing input tax credit on inputs used in their manufacture, subsequent supplies of the goods must be used in manufacture and supply of taxable goods (other than nil rated or fully exempted 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 of the supply; no certificate is required if input tax credit was not availed on those inputs. The amendment also omits the words "on pre-import basis" from the Explanation. en-us Tue, 15 Jan 2019 00:00:00 +0530 Wed, 17 Jul 2019 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=130262 Where exports were made after availing input tax credit on inputs used in their manufacture, subsequent supplies of the goods must be used in manufacture and supply of taxable goods (other than nil rated or fully exempted 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 of the supply; no certificate is required if input tax credit was not availed on those inputs. The amendment also omits the words "on pre-import basis" from the Explanation. Notifications GST - States Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=130262