Amendment in Notification No. 914/2017/9(120)/XXVII(8)/2017 dated 10th November, 2017 - 60/2019/3(120)/XXVII(8)/2019 - Uttarakhand SGST

Government of Uttarakhand NOTIFICATION February 06, 2019 No. 60/2019/3(120)/XXVII(8)/2019 -the State Government is satisfied that it is expedient so to do in public interest; Now THEREFORE, in exercise of the powers conferred by Section 147 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor, on the recommendations of the Council, is pleased to allow to make the following amendment in the Notification of the Government of Uttarakhand Finance, Section-8, Notification no. 914/2017/9(120)/XXVII(8)/2017 dated 10 th November, 2017, hereinafter referred to as the said notification 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 of the said notification against serial number 1 the words on pre-import basis shall be omitted. 2. This notification shall be deemed to come into force with effect from the 15 th day of January, 2019. By Order Amit Singh Negi Secretary