CA certificate Mandatory for export of goods against Advance Authorization

CA certificate Mandatory for export of goods against Advance Authorization

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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

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