Issuing Authority:
Central Government, under section 147 of CGST Act, 2017.
Date of Amendment:
18th October, 2017.
Key Provisions:
Insertion of proviso for goods supplied after export with availed input tax credit.
Requires a chartered accountant certificate for such goods used in taxable goods manufacture.
Exemption: No certificate needed if no input tax credit availed on export goods' inputs.
Explanation Update:
Omission of the phrase "on pre-import basis" against serial number 1.
Submission Requirement:
Certificate submission to jurisdictional GST commissioner within 6 months of supply.
Effective Date:
Applicable from the date of publication in the Gazette of India.
Issued By:
Dr. Sree Parvathy S. L., Under Secretary to the Government of India.