Notification No. 1/2019 – Central Tax: Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorization.

Important Keyword: Section 147 CGST Act 2017, Notification No. 1/2019 – Central Tax, F. No. 20/06/17/2018-GST (Pt. I), Notification No. 48/2017-Central Tax.

[F. No. 20/06/17/2018-GST (Pt. I)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 15^th January, 2019

Notification No. 1/2019 – Central Tax

GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

G.S.R. —–(E).- In exercise of the powers conferred by section 147 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 48/2017-Central Tax dated the 18^th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 1305(E) dated the 18^th October, 2017, namely:–

In the said notification,

i. In the Table, the column number (2) against S. No.1, after the entry, the following proviso shall be inserted, namely: –

“Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the jurisdictional commissioner of GST or any other officer authorized by him within 6 months of such supply,;

Provided further that no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods.”;

ii. In the Explanation against serial number 1 the words “on pre-import basis” shall be omitted.

(Dr. Sree Parvathy S. L.)
Under Secretary to the
Government of India

Note:- The principal notification No. 48/2017-Central Tax dated 18^th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 1305(E), dated the 18^th October, 2018.

Read More: Notification No. 23/2020 – Central Tax: Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.

Web Stories: Notification No. 23/2020 – Central Tax: Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.

Download Pdf: https://taxinformation.cbic.gov.in/