Guide to CA Certificates in GST : ICAI Book

By | February 16, 2020
(Last Updated On: February 16, 2020)

Guide to CA Certificates in GST

In order to facilitate members and other stakeholders in understanding the requisite contents of certificates, supporting documents so as to assiduously discharge duties and responsibilities casted on them, GST & Indirect Taxes Committee of ICAI has come out with his Guide to GST Certificates. In the Guide, an attempt has been made to cover each and every area in GST Law requiring furnishing of CA Certificate. Further, check points have been
included for each Certificate which may be referred by the members before certifying the credential provided by the tax payers

Smooth GST implementation is an epitome for economic growth in India. This calls for indepth understanding and comprehension of GST law both theoretically and practically. One of the practical aspects which needs to be delivered by our fraternity is the requirement of Chartered Accountant Certificate under various provisions in GST law like availability of ITC in
certain special circumstances, refund claim exceeding Rs. 2 crore, disbursal of budgetary support under GST regime to the units located in States of J&K, Uttarakhand, Himachal Pradesh and North East etc. Considering the above facts, the GST & Indirect Taxes Committee has come up with a publication namely, “Guide to CA Certificates in GST” which contain various Certificates
required under GST regime to be issued by Chartered Accountants alongwith corresponding check list. Format of Certificates are purely recommendatory in nature, to facilitate members and stakeholders to discharge their duties and responsibilities proficiently. The Certificates discussed have not only give illustrative guidance but also explicitly states the responsibility casted on Management and Practitioner in terms of provisions requiring such certificates. Although an attempt has been made in this guide to cover all the areas under GST requiring certification from Chartered Accountant but in case any certificate not covered, then members are requested to apply his mind judiciously, keeping in view the intent behind the law, principles and policies

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Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email :

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