CA Rakesh Ishi
(Working at Private Company)
(8200 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
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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