Guide to CA Certificates in GST – By ICAI

Various CA certificates are required under various provisions of Goods and Service Tax. ICAI has released, guide to CA Certificates under GST.

Various Certificates covered by the manual are:

♠ Certificate under Section 18(1)(a) of the CGST Act
♠ Certificate under Section 18(1)(b) of the CGST Act
♠ Certificate under Section 18(1)(c) of the CGST Act
♠ Certificate under Section 18(1)(d) of the CGST Act
♠ Certificate under Section 18(3) of the CGST Act

Guide to CA Certificates in GST – By ICAI

♠ Certificate under Section 54 of the CGST Act
♠ Certificate under Section 29(5) of the CGST Act
♠ Certificate under Section 18(4) of the CGST Act- Composite Tax Payer
♠ Certificate under Section 18(4) of the CGST Act-Taxable supplies by registered person become wholly exempt
♠ Certificate under Notification dated 5-10-2017- Eligible unit has not received any inputs from another business premises
♠ Certificate under Notification dated 5-10-2017- Eligible unit received any inputs from another business premises

Source : ICAI