CA certificate for GST refund under inverted duty structure

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

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 

Generally not required for inverted-duty refunds. The replies saying "yes" are mixing up two rules:

• Rule 89(2)(m) requires a CA certificate (refund above Rs 2 lakh) or a self-declaration (up to Rs 2 lakh) to show that the incidence of tax has not been passed on (unjust enrichment).

• Refund of unutilised ITC under Sec 54(3), which covers both exports under LUT and inverted duty structure, is outside the unjust-enrichment test. Sec 54(8)(b) provides that such refunds are paid to the applicant (not credited to the Consumer Welfare Fund). So the 89(2)(m) certificate isn't needed.

• Documents actually required for inverted duty: Statement 1 (computation under Rule 89(5)) and Statement 1A (invoice-wise inward and outward supplies), along with the Rule 89(2)(h) declaration. Rule 89(2)(l)/(m) apply to other refund categories (e.g. excess payment, assessment orders).

• Some officers still ask for a CA certificate; cite Sec 54(8)(b). If the officer insists, furnishing one is harmless.

• Also check the formula: from 5 July 2022, the Rule 89(5) formula uses "tax payable on inverted rated supply × (Net ITC ÷ ITC availed)". Input services are excluded from Net ITC.