GST Refund in Inverted Duty Structure

This query is : Resolved

Hemkumar (Querist)
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11 November 2024 whether it is compulsory to submit CA Certificate for refund claim exceeding Rs 200000 /- in case of GST refund due to inverted duty structure ??

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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11 November 2024 Yes, as per Rule 89(2)(h) of the Central Goods and Services Tax (CGST) Rules, 2017, and Notification No. 26/2018 – Central Tax dated 13th June 2018, a certificate from a Chartered Accountant or a Cost Accountant is required to be furnished along with the refund application in cases where:
The refund amount exceeds ₹2,00,000; and
The refund arises due to inverted duty structure (i.e., where the tax rate on inputs is higher than the tax rate on outputs).