CA Rakesh Ishi
(Working at Private Company)
(8637 Points)
Replied 13 March 2023
Yes, as per Rule 89(2)(h) of the Central Goods and Services Tax (CGST) Rules, 2017, a Chartered Accountant (CA) certificate is required to be submitted along with the refund application for claiming a refund of the accumulated input tax credit under the inverted duty structure. The requirement for a CA certificate is applicable when the amount of refund claimed is more than Rs. 2 lakhs
Rachit Kumar Agarwal
(Service)
(55 Points)
Replied 25 January 2025
CA Certificate not required. As per Rule 89(2)(m) is qualified by proviso as per which no certificate is required for the refund claimed u/s 54(8) of CGST Act, 2017-
Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of subsection (8) of section 54
Section 54(8)(b) refers to case of Inverted Duty Structure.
Therefore no certificate is required for the refund under Inverted Duty Structure
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