Amendment in Notification No. 48/2017-State Tax dated 18/10/2017 - 1/2019-State Tax - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated 15th January, 2019 Notification No. 1/2019-State Tax No.(GHN-05)GST-2019/S.147(2) TH:- In exercise of the powers conferred by section 147 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendment in the Government Notification, Finance Department No.(GHN-110)GST-2017/S.147(1)-TH dated the 18th October, 2017, Notification No. 48/2017-State Tax, 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 authorised 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. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government