Guide to CA Certificates in GST

GST & Indirect Tax Committee of the ICAI has published their 1st edition in the year 2020 titled “Guide to CA Certificates in GST”.

It has –

1. Certificate under Section 18(1)(a) of the CGST Act

2. Certificate under Section 18(1)(b) of the CGST Act

3. Certificate under Section 18(1)(c) of the CGST Act

4. Certificate under Section 18(1)(d) of the CGST Act

5. Certificate under Section 18(3) of the CGST Act

6. Certificate under Section 54 of the CGST Act

7. Certificate under Section 29(5) of the CGST Act

8. Certificate under Section 18(4) of the CGST Act- Composite Tax Payer

9. Certificate under Section 18(4) of the CGST Act-Taxable supplies by registered person become wholly exempt

10. Certificate under Notification dated 5-10-2017- Eligible unit has not received any inputs from another business premises

11. Certificate under Notification dated 5-10-2017- Eligible unit received any inputs from another business premises