https://www.taxtmi.com/notifications?id=132872 Where input tax credit was availed on inputs used to manufacture exported goods that are subsequently supplied, those goods must be used in the manufacture and supply of taxable goods (excluding nil-rated or fully exempt supplies) and a chartered accountant's certificate to that effect must be submitted to the jurisdictional Deputy Commissioner of State Tax or authorised officer within a limited period; no certificate is required if input tax credit was not availed. The amendment also removes the words "on pre-import basis" from the Explanation. en-us Mon, 28 Jan 2019 00:00:00 +0530 Fri, 15 May 2020 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132872 Where input tax credit was availed on inputs used to manufacture exported goods that are subsequently supplied, those goods must be used in the manufacture and supply of taxable goods (excluding nil-rated or fully exempt supplies) and a chartered accountant's certificate to that effect must be submitted to the jurisdictional Deputy Commissioner of State Tax or authorised officer within a limited period; no certificate is required if input tax credit was not availed. The amendment also removes the words "on pre-import basis" from the Explanation. Notifications GST - States Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132872