Central Board of Indirect Taxes and Customs (CBIC) has issued a Notification No. 01/2019 – Central Taxes to amend Notification No. 48/2017- Central Taxes dated 18.10.2017 to amend the meaning of advance authorization for the purpose of Deemed Export under GST. 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 6 months. However, certificate is not required if ITC has not been availed on inputs used in manufacture of export goods.
Source: Central Board of Indirect Taxes & Customs
