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