CA certificate for refund on account of supply made to SEZ without payment of tax

CA certificate is not required for unutilised Accumulated ITC refund. In case of supply to SEZ without payment, refund of accumulated ITC , CA certificate is required under rule 89(2)(m)?
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You are correct! For unutilized Accumulated ITC refund, a CA certificate is not required. However, for a refund of accumulated ITC in case of supply to SEZ (Special Economic Zone) without payment, a CA certificate is required under Rule 89(2)(m) of the CGST Rules. Rule 89(2)(m) states that for a refund of accumulated ITC in case of supply to SEZ without payment, the applicant must submit a certificate from a chartered accountant or a cost accountant, certifying that the goods or services supplied to SEZ are in accordance with the provisions of section 16 of the IGST Act. So, to summarize: - No CA certificate required for unutilized Accumulated ITC refund. - CA certificate required for refund of accumulated ITC in case of supply to SEZ without payment, under Rule 89(2)(m).

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