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CA certificate Mandatory for export of goods against Advance Authorization
CBIC vide Notification No. 01/2019-CT dated 15.01.2019 has amended Notification No. 48/2017-CT dated 18.10.2017, which clarifies that supply of goods by a registered person against Advance Authorization shall be treated as deemed supply u/s 147.
Now, it has been provided that Supply of goods by a registered person against Advance Authorisation will be treated as Deemed export only if a certificate from a chartered accountant is submitted to jurisdictional GST Commissioner within a period of 6 months .
However, certificate is not required if ITC has not been availed on inputs used in manufacture of for export goods