CA Certificate Formats u/s 54 of CGST Act/SGST Act

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

1. M/s. ________(hereinafter referred to as the “Applicant’) is a registered person vide
GSTIN…………… and is having its principal place of business at
____________________________________________________ in the State of State. The
Applicant 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 have been duly
registered with effect from_________.

2. The Applicant has filed an application for refund u/s 54 of the CGST / SGST Act, 2017 under the
following scenario:
▪  refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input
services used in making such zero-rated supplies; *
▪ refund of unutilised input tax credit under sub-section (3); *
▪refund of tax paid on a supply which is not provided, either wholly or partially, and for which
invoice has not been issued, or where a refund voucher has been issued; *
▪ refund of tax in pursuance of section 77; *
▪ the tax and interest, if any, or any other amount is paid by the applicant and he has not passed
on the incidence of such tax and interest to any other person; *

[*strike whichever is not applicable]

3. We have examined the books of accounts and other relevant documents / records of the Applicant and  on the basis of such examination & the information and explanation furnished to us, we hereby certify that, in respect of the refund amounting to Rs. …., the incidence of such tax and interest or any other amount claimed as refund has not been passed on by the Applicant to any other person.

4. This certificate has been issued in terms of Section 54 of the CGST / SGST Acts, 2017 read with
Rule 89 (2) of the CGST / SGST Rules, 2017.

For _______________,
Chartered Accountants

Place: _____________
Date: ______________

_______________

                                                                                                              Partner
Firm Registration Number: _______
Membership Number: _

Check points for the Chartered Accountant –
i. Verify registration particulars with the Registration Certificate.
ii. Copy of the refund claim for which the Certificate is sought, to be obtained. Check whether the
refund claim has been made within the specified time limit.

iii. Ensure that the applicant is not in-eligible for claim of refund under Section 54(3) of the CGST /
SGST Act, 2017 and document the basis on which refund claim is sought by the Applicant.
Compare the GST rate of inputs and the GST rate on outputs.

iv. Obtain a declaration from the suppliers to the effect that they have not claimed refund or drawback  on the supplies made i.e. this proviso forming part of 54(3) of the CGST / SGST Act, 2017 – to  ensure that there is no double refund / revenue loss to Government.

v. Obtain documentary evidence from the applicant for ensuring that there is no unjust enrichment of the refund amount claimed [Section 54 (4) (b) of the CGST / SGST Act, 2017].

vi. Ensure that the refund claimed is recorded as receivable in books and tallies with ledger balances.  Also test check the tax invoices and flow of accounting entries recorded in books for such supplies and related taxes.

vii. Ensure compliance with provisions of Section 54(10) of the CGST / SGST Act, 2017 with respect
to default in furnishing any returns, non-payment of tax, interest or penalty etc.

viii. This certificate is required to be issued only if the aggregate value of the refund claim exceeds
rupees two lakhs (Rule 40 (1)(d) of the CGST / SGST Rules, 2017)

ix. This certificate is to be suitably modified wherever applicable. The names of the registered
persons, dates, addresses etc. are only illustrative and needs to be modified in each case. Any
resemblance to any person / place is purely unintentional.

x. This certificate is to be issued in respect of a person who has made a claim of refund u/s 54 of the
CGST / SGST Act, 2017

xi. Ensure that the certificate issued is in accordance with the Guidance note on Reports and
Certificates for special purpose issued by the ICAI.

xii. Ensure that a letter of representation is taken from the management for the details and information provided by them.

xiii. Ensure that a declaration is taken from the Applicant with regard to non-availability of tax
invoices and reasons for the same.

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