Draft certificate format under GST Law by ICAI

Certificate under the State Goods and Services Tax Act, 2017 (in short “SGST Act”) and the Central Goods and Services Tax Act, 2017 (in short “CGST Act”) in terms of Section 18(1)(a) of the said Acts

1. M/s. __________________ (hereinafter referred to as the “Applicant’) is a registered person vide GSTIN…………… and is having its principal place of business at ____________________________________________________ in the State of ______. The Applicant has the following additional places of business duly registered in the State of _______:

a. _______________________________________________

b. _______________________________________________

The principal place of business and the additional places of business in the State of _____ have been duly registered with effect from _______ within the stipulated time of 30 days from the date of being liable to obtain registration.

2. In terms of Section 18(1) (a) of the CGST and SGST Acts, the Applicant is eligible to avail Input Tax Credit in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date from which he becomes liable to pay tax under the SGST / CGST Acts, 2017, as on ____________.

3. We have examined the books of accounts and other relevant documents / records of the Applicant and on the basis of such examination & the information and explanation furnished to us, we hereby certify that, subject to our remarks / comments in para 5 infra, the Applicant is eligible to avail Input Tax Credit of Rs………. on inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date from which he becomes liable to pay tax under the SGST / CGST Acts, 2017.

4. The relevant details of inputs held in stock and inputs contained in semi-finished or finished goods held in stock as at ____________ (that is the day immediately preceding the date from which he becomes liable to pay tax under the SGST / CGST Acts, 2017) and the corresponding input tax credit is provided as Appendix A.

To know more in details, find the enclosed file.