Amendment to Notification 48/2017-Central Tax

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.