Question11: Kindly also provide format
for CA certificate to be issued to client who has claimed GST credit in form
Trans-1.
Answer There is no requirement of Chartered Accountant Certificate along
with Form Tran-1. CA Certificate is only required with forms GST RFD-01, Form
GST ITC-01 and Form GST ITC-02 and the format in refund form is as follows
Certificate [rule 89(2)(m)]
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:
(Reply dt. 09/4/2018)