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CA certificate for GST refund under inverted duty structure

raghu (proprietor) (87 Points)

07 March 2023

IS CA certificate required to claim GST refund as per rule 89(2)(h) under inverted duty structure where refund is more than 2 L

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CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 08 March 2023

Yes it is required ......

CA Rakesh Ishi (Working at Private Company) (7775 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