As declaration by CA/CMA is not required under following circumstances
1. refund of tax paid on goods or services
2. refund of untilised itc in case of
a)zero rated supply without paymt of tax. or
b) under inverted duty structure
Then under what circumstances declaration of CA/CMA is required??
If payment of tax is in excess or in lower rate
If rate is changed and payments are made wrongly
If Gstr 1 tax is excess of Gstr 3B or vice versa etc
In the above cases declaration is required from CA
CAclubindia
