Amendment in the notification Commercial Tax Department, No. 48/2017-State Tax notification No. F-10-87/2017/CT/V(153), dated the 18th October, 2017. - F-10-03/2019/CT/V(02) - 01/2019-State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Atal Nagar, Raipur Atal Nagar, the 29 th January, 2019 Notification No. 1/2019-State Tax No. F-10-03/2019/CT/V(02).- In exercise of the powers conferred by section 147 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the State Government, in the Commercial Tax Department, No. 48/2017-State Tax notification No. F-10-87/2017/CT/V(153), dated the 18 th October, 2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 468, dated the 28th 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 Commissioner of State Tax 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 I the words on pre-import basis shall be omitted. 2. This notification shall deemed to have come into force with effect from 15 th January, 2019 By order and in the name of the Governor of Chhattisgarh, REENA BABASAHEB KANGALE, Secretary.