CA Certificate is Mandatory for supply of Goods against Advance Authorisation [Read Notification]

CA Certificate is Mandatory for supply of Goods against Advance Authorisation [Read Notification]: The Government has issuednotificationabout advance authorisation in exports where a Certificate from Chartered Accountant is Required to be submitted 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). Certificate from a chartered accountant is to be submitted to the jurisdictional commissioner of GST or any other officer authorised by him within 6 months of supply No such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods.. Changes in Notification No. 48/2017-Central Tax has been made vide Notification no. 1/2019 -Central Tax

S.no.	Notification No. 48/2017	Notification No. 1/2019
1.	In description of supply column (2) serial no. 1 - Supply of goods by a registered person against Advance Authorisation	Proviso shall be added which says Certificate from the Chartered Accountant shall be submitted to the jurisdictional commissioner of GST or any other officer authorised by him within 6 months of export of goods if export has been made after availing input tax credit on inputs used in manufacture of such exports (and not on nil rated or fully exempt goods), no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods.;
2.	Explanation 1 - Advance Authorisation means an authorisation issued by the Director General of Foreign Trade under Chapter 4 of the Foreign Trade Policy 2015-20 for import or domestic procurement of inputs on pre-import basis for physical exports.	In the Explanation the words on pre-import basis shall be omitted.

To Download Notification Click Here