Seeks to amend notification No. FTX.56/2017/Pt-III/19 dtd. 01/12/2017 to amend the meaning of Advance Authorisation. - FTX.56/2017/Pt-III/194 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 22nd February, 2019 No. FTX.56/2017/Pt-III/194.- In exercise of the powers conferred by section 147 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, hereby makes the following amendments in the Government of Assam, Finance (Taxation) Department, notification No.FTX.56/2017/Pt-III/19 dated the 1st December, 2017, published in the Assam Gazette, Extraordinary, vide number 694 dated the 1st December, 2017, namely:- In the said notification, (i) In the Table, the column number (2) against Serial 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. This notification shall be deemed to have come into force from 15th day of January, 2019. RAJIV KUMAR BORA, Additional Chief Secretary to the Government of Assam, Finance Department.