https://www.taxtmi.com/manuals?id=2731 Deemed exports are supplies where goods do not leave India, payment is received in Indian rupees or convertible foreign exchange, and goods are manufactured in India. Notification No. 48/2017 identifies specified deemed export categories: supplies against Advance Authorisation, capital goods under Export Promotion Capital Goods authorisation, supplies to Export Oriented Units, and supply of gold by specified banks/PSUs against Advance Authorisation. If input tax credit was availed on inputs used in exported goods, a chartered accountant's certificate confirming use in manufacture and supply of taxable goods must be submitted to the jurisdictional GST commissioner within six months; no certificate is required if input tax credit was not availed. en-us Fri, 12 May 2023 11:59:00 +0530 Mon, 09 Sep 2024 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2731 Deemed exports are supplies where goods do not leave India, payment is received in Indian rupees or convertible foreign exchange, and goods are manufactured in India. Notification No. 48/2017 identifies specified deemed export categories: supplies against Advance Authorisation, capital goods under Export Promotion Capital Goods authorisation, supplies to Export Oriented Units, and supply of gold by specified banks/PSUs against Advance Authorisation. If input tax credit was availed on inputs used in exported goods, a chartered accountant's certificate confirming use in manufacture and supply of taxable goods must be submitted to the jurisdictional GST commissioner within six months; no certificate is required if input tax credit was not availed. Manuals GST Fri, 12 May 2023 11:59:00 +0530 https://www.taxtmi.com/manuals?id=2731