Amendment in Notification No. 48/2017-State Tax dated the 23rd November, 2017 - 01/2019-State Tax - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 3rd September, 2019 No. 01/2019-State Tax F. No. 3 (43)/Fin. (Rev-I)/2019-20/DS-VI/406 .-In exercise of the powers conferred by section 147 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue-1) No. 48/2017-State Tax dated the 23rd November, 2017 published in the Gazette of Delhi, Extraordinary, Part IV vide number No. F. 3 (42)/ Fin. (Rev-I)/2017-18/ DS-VI/746 dated the 23rd November, 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 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. 2. This notification shall be deemed to have come into force with effect from the 15th day of January, 2019. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A.K. SINGH, Dy. Secy. VI (Finance) Note: The principal notification No. 48/2017- State Tax dated 23rd November, 2017 was published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F. 3 (42)/Fin. (Rev-I)/2017-18/DS-VI/746 dated the 23rd November, 2017.