(CA Certificate in case where difference between the ITC claimed in FORM GSTR-3B and that available in FORM GSTR 2A of the registered person in respect of a supplier for the said financial year exceeds Rs 5 lakh)
To Whomsoever it may concern
I/We________________________ have verified the books of accounts along with the GSTR-2A and GSTR – 3B along with the other records maintained for ascertaining the Input Tax Credit claimed in GSTR – 3B, which is not reflected in GSTR-2A.
| Sr. No | Document Number | Document Date | Taxable Value | CGST Amount | SGST Amount | IGST Amount | Compensation Amount | Total |
| GST – 3B filed and GSTR – 1 not filed | ||||||||
| GST – 3B filed but not reported in filed GSTR – 1 | ||||||||
| B2B Classified as B2C Supplies: GSTR – 1 and GSTR – 3B filed | ||||||||
| B2B Classified as B2C Supplies: GSTR – 1 and GSTR – 3B filed | ||||||||
| GSTN of Supplier entered wrongly: GSTR – 1 and GSTR -3B Filed | ||||||||
| Total | ||||||||
We have verified all the material information and oral information provided by M/ s.___________________________________ and confirm that the input tax credit is being certified as per the provisions of CGST applicable for the Financial Years 2017-18 and 2018-19.
This Certificate is being issued on request of M/s___________________________ __________ to enable them to take the input tax credit as per the requirements of Circular No 183/1d5/2022-GST dated 22nd December 2022.
I/We_______________________________________ hereby certify that an amount of CGST Amount Rs._______________ SGST Amount Rs.___________________ IGST and GST Compensation CESS Amount Rs._____________________________ is eligible to be availed by the M/s. _________________________ for the period 201X-201X.
For,
M/s._____________________________
Firm Registration No.
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No. ____________________________
Place: ____________________________
Date: ____________________________
UDIN : ____________________________
* We are providing a template for the benefit of the Subscribers for ready reference. Subscribers are requested to make necessary changes basis on their actual requirements.
Please use annexures where ever required.
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