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( CA Certificate Format for GST Refund Inserted by the Central Goods and Services Tax (Sixth Amendment) Rules 2017.  Notification No 27 /2017 Central Tax Dated 30th August, 2017 )

Certificate [rule 89(2)(m) of CGST Rules 2017]

This is to certify that in respect of the refund amounting to Rs.<<>> ————– (in words) claimed by M/s—————– (Applicant’s Name) GSTIN/ Temporary ID——- for the tax period < —->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.

Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:

Note – This Certificate is not required to be furnished by the applicant, claiming refund under
clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section
54 of the Act.

Note : ICAI Indirect Tax Committee has specified CA Certificate Formats u/s 54 of CGST Act/SGST Act read with Rule 89(2) of CGST Rules 2017

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Summary of Rule 89 of CGST Rules 2017

( Rule 89 CGST Rules 2017 explains  Application for refund of tax, interest, penalty, fees or any other amount  and is covered in Chapter X  – Refund  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017. and amended by Central Goods and Services Tax (Fourth Amendment) Rules, 2017 ,  Central Goods and Services Tax (Tenth Amendment) Rules, 2017, Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017,  Central Goods and Services Tax (Amendment) Rules, 2018 , Central Goods and Services Tax (Fourth Amendment) Rules, 2018, Central Goods and Services Tax (Fifth Amendment) Rules, 2018, )

Rule 89 CGST Rules 2017

Notes on Amendments in Rule 89 CGST Rules 2017

7. Rule 89(5) and Rule 89(4b)  Circular No 94/13/2019 GST Dated 28th March, 2019 : Clarify how Refund to be given in Inverted duty structure and ITC reversal case

6. Subject to the provisions of section 17(5) of the CGST Act, if event management services, hotel, accommodation services, consumables etc. are received by a SEZ developer or a SEZ unit for authorised operations, as endorsed by the specified officer of the Zone, the benefit of zero rated supply shall be available in such cases to the supplier : Circular No 48/22/2018 GST issued on 14.06.2018

5 Clarifications on exports related refund issues Circular No 37/11/2018 GST  Dated the 15th March, 2018

4 Substituted by the Central Goods and Services Tax (Fifth Amendment) Rules, 2018, w.r.e.f. 1-7-2017. Prior to its substitution, sub-rule (5), as substituted by the Central Goods and Services Tax (Fourth Amendment) Rules, 2018, w.e.f. 18-4-2018, read as under :

‘(5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:—

Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) × Net ITC ÷ Adjusted Total Turnover} – tax payable on such inverted rated supply of goods and services.

Explanation:—For the purposes of this sub-rule, the expressions—

Earlier Rule 89(5) was Substituted by the Central Goods and Services Tax (Fourth Amendment) Rules, 2018, w.e.f. 18-4-2018. Prior to its substitution, sub-rule (5) read as under :

‘(5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula—

Maximum Refund Amount = {(Turnover of inverted rated supply of goods) × Net ITC ÷ Adjusted Total Turnover} – tax payable on such inverted rated supply of goods.

Explanation.—For the purposes of this sub-rule, the expressions “Net ITC” and “Adjusted Total turnover” shall have the same meanings as assigned to them in sub-rule (4).’

3. Substituted by the Central Goods and Services Tax (Amendment) Rules, 2018, w.r.e.f. 23-10-2017. Prior to their substitution, sub-rules (4A) and (4B) read as under :

“(4A) In the case of supplies received on which the supplier has availed the benefit of Notification No. 48/2017-Central Tax, dated 18th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.

(4B) In the case of supplies received on which the supplier has availed the benefit of Notification No. 40/2017-Central Tax (Rate), dated 23rd October, 2017 or Notification No. 41/2017-Integrated Tax (Rate), dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”

 2. Sub-rules (4), (4A) and (4B) substituted for sub-rule (4) by the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017, w.r.e.f. 23-10-2017. Prior to its substitution, sub-rule (4), as amended by the Central Goods and Services Tax (Fourth Amendment) Rules, 2017, w.r.e.f. 1-7-2017, read as under :

‘(4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula –

Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) × Net ITC ÷ Adjusted Total Turnover

Where,—

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