Chartered Accountant (CA) Certificate Format for GST Refund

Under the GST laws of India, for refund claims exceeding a certain prescribed amount, a certificate from a Chartered Accountant/Cost Accountant will have to be submitted along with the application for claiming the refund.

Hereunder is a template of such a CA certificate for GST refund. Necessary information has to be filled in and any other changes as may be required in the format may be done by the Chartered Accountant/Cost Accountant in whole time practice before issue of the certificate.

Note: This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.

SAMPLE

Certificate

This is to certify that the refund amounting to INR .........................(Indian Rupees ...................... Only) claimed by M/s. (Name of the Applicant), GSTIN: ............................. for the tax period (assessment year) 20...-..., the incidence of tax and interest as claimed by the applicant, has not been passed on to any other person.

This certificate is based on the examination of the Books of Accounts and other relevant particulars maintained by the applicant.

(Signature)

(Name)

Chartered Accountant/ Cost Accountant

Membership Number: ......................

Place: ...............

Date: ................