CA Certificate Formats – Eligible unit not received any inputs from another business premises

By | May 10, 2018
(Last Updated On: May 10, 2018)

CA Certificate Formats (Eligible unit has not received any inputs from another business premises)

ICAI indirect tax Committee has issued the  issued a set of various draft ‘  Certificates under GST Law  (SGST/ CGST Acts)


Certificate under Notification dated 05th October, 2017 issued by Department of
Industrial Policy and Promotion read with circular number 1060/9/2017-CX dated
27th November, 2017 issued by Central Board of Excise and Customs
(Eligible unit has not received any inputs from another business premises)

1. M/s. __________________ (hereinafter referred to as the “Assessee’) is a registered person
vide GSTIN…………… and is having its principal place of business at
____________________________________________________ in the State of _______. The
Assessee has the following additional places of business duly registered in the State of
________:
a. ______________________________________________
b. ______________________________________________
The principal place of business and the additional places of business in the State of _______ have
been duly registered with effect from ____________.

2. The business premises of assessee situated at ______________ (hereinafter known as the eligible  unit) was registered under the provisions of the Central Excise Act 1944 upto _______ and was drawing benefits under the earlier excise duty exemption/refund schemes vide notification number 56/2002-CE dated 14.11.2002, 57/2002-CE dated 14.11.2002 and 01/2010-CE dated 06.02.2010 as amended from time to time or Notification nos. 49/2003-CE dated 10.06.2003 and 50/2003-CE  dated 10.06.2003 as amended from time to time or Notification no 20/2007-CE dated 25.04.2007 as amended from time to time.

3. The business premises of assessee situated at ___________________________ known as the noneligible  unit) was registered/not registered under the provisions of the Central Excise Act 1944 upto ____________ but was not drawing any benefits under the earlier excise duty
exemption/refund schemes.

4. In terms of Notification dated 05th October, 2017 issued by Department of Industrial Policy and
Promotion read with Circular No. 1060/9/2017-CX dated 27th November, 2017 issued by
Central Board of Excise and Customs, the eligible unit is entitled for budgetary support on
manufacture of specified goods which shall be sum total of

i. 58% of the Central tax paid through debit in the cash ledger account maintained by the
unit in terms of sub-section(1) of section 49 the Central Goods and Services Act, 2017
after utilization of the Input tax credit of the Central Tax and Integrated Tax.
ii. 29% of the integrated tax paid through debit in the cash ledger account maintained by the
unit in terms of section 20 of the Integrated Goods and Services Act, 2017 after utilization
of the Input tax credit Tax of the Central Tax and Integrated Tax.

5. In compliance of conditions specified under para 5.9.1 and 5.9.2 of the notification dated
Notification dated 05th October, 2017 issued by Department of Industrial Policy and Promotion
based on our verification of the GST returns, Electronic Cash Registers, Electronic Credit
Registers (as maintained by assessee on its GSTIN), books of accounts and other relevant
documents/records, for the period ______________ to______________, we hereby certify,
subject to our remarks / comments in para 6 infra, that following information is in accordance

with the books of accounts maintained and GST Returns filed by the assessee for the period
______to ______________: –

a. That the below mentioned business premises of assessee are registered under the GSTIN

b. That under the same GSTIN,
i. the assessee has received inputs and paid tax after availing input tax credit as
per the under-mentioned details:
(Note: This table includes figures of both eligible & non-eligible unit under GSTIN:_______________)

“ * ” Figure in column “F” are basic value of Inputs/input services on which input tax credit has been claimed
and it does not include value of Inputs of the credit as per GST TRAN-1.
“ $ ” Figures under column “D” includes the amount of credit transferred from GST TRAN-1.
ii. the quantity of the specified goods supplied by the eligible unit during the aforesaid period are as
under

c. That in respect of eligible unit under the given GSTIN
i. the eligible unit has received inputs and has tax payable after availing input tax
credit involved in input and capital goods received by it as under :

(Amount in INR)

“ * ” Figure in column “F” are basic value of Inputs/input services on which input tax credit has been
claimed and it does not include value of Inputs of the credit as per GST TRAN-1.
“ $ ” Figures under column “D” includes the amount of credit transferred from GST TRAN-1 and ITC of  Central Tax and Integrated Tax availed by the supplying unit for supplies to the eligible unit. (in case inputs are received by the eligible unit from supplying unit under the same GSTIN)
ii. The quantity of the specified goods manufactured by the eligible unit during the aforesaid period
are as under :

d. That the eligible unit has not received any inputs from another business premises (Noneligible
unit) under the same registration (GSTIN). (in case no inputs are received by the
eligible unit from supplying unit under the same GSTIN)

or
That the eligible unit has received inputs (including manufactured semi-finished goods) from another non-eligible unit as under:

6. Remarks / comments (Refer Para 4 supra):
a. The quantity of inputs transferred from non-eligible unit to eligible unit is based on FIFO
method. and value for same have been taken basis of corresponding delivery challan and
books of accounts and other relevant records and documents maintained by the assessee.
b. Any other remark, if any.

7. This certificate has been issued at the specific request of the company for submission with GST
department for claiming budgetary support under Notification issued by Department of Industrial
Policy And Promotion under Ministry of Commerce and Industry, dated 5th October 2017, and is
not meant for general circulation.

For _______________,
Chartered Accountants

Place: _____________
Date: ______________

_______________

                                                                                                              Partner
Firm Registration Number: _______
Membership Number: ______

 

 


This is as per ICAI indirect tax Committee  draft ‘  Certificates under GST Law  (SGST/ CGST Acts)‘, with a list of checkpoints to be reviewed by Chartered Accountants before issuing the respective certificates, as listed here-under:CA Certificates under GST Law : ICAI issued Draft Formats

 Refer GST Audit : Free Reference Material , Limit, Format , Process

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source
New Books Released on Tax , GST and law

3 thoughts on “CA Certificate Formats – Eligible unit not received any inputs from another business premises

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