IS CA certificate required to claim GST refund as per rule 89(2)(h) under inverted duty structure where refund is more than 2 L
CA certificate for GST refund under inverted duty structure
raghu (proprietor) (87 Points)
07 March 2023
CA Rakesh Ishi
(Working at Private Company)
(8202 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