ICMAI The Institute of Cost Accountants of India , issued Handbook on CMA Certifications in GST. This is the First Edition published in January, 2026.
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| Chapters | Description |
| CHAPTER – 1 | CERTIFICATE U/S 18(1)(A) FOR AVAILING INPUT TAX CREDIT ON REGISTRATION |
| CHAPTER – 2 | CERTIFICATE UNDER SECTION 18(1)(B) FOR AVAILING INPUT TAX CREDIT ON VOLUNTARY REGISTRATION |
| CHAPTER – 3 | CERTIFICATE UNDER SECTION 18(1)(C) FOR AVAILING INPUT TAX CREDIT ON SHIFTING FROM COMPOSITION SCHEME TO REGULAR SCHEME |
| CHAPTER – 4 | CERTIFICATE UNDER SECTION 18(1)(D) FOR AVAILING INPUT TAX CREDIT ON EXEMPT SUPPLY BECOMING TAXABLE |
| CHAPTER – 5 | CERTIFICATE UNDER SECTION 18(3) FOR TRANSFER OF INPUT TAX CREDIT ON CHANGE IN CONSTITUTION |
| CHAPTER – 6 | CERTIFICATE UNDER SECTION 18(4) FOR REVERSAL OF INPUT TAX CREDIT ON OPTING FOR COMPOSITION SCHEME |
| CHAPTER – 7 | CERTIFICATE UNDER SECTION 18(4) FOR REVERSAL OF INPUT TAX CREDIT ON TAXABLE SUPPLY BECOMING EXEMPT |
| CHAPTER – 8 | CERTIFICATE UNDER SECTION 29(5) FOR REVERSAL OF INPUT TAX CREDIT ON CANCELLATION OF REGISTRATION |
| CHAPTER – 9 | CERTIFICATE UNDER SECTION 54 FOR NON- PASSING OF TAX INCIDENCE IN REFUND CLAIM |
| CHAPTER – 10 | CERTIFICATE UNDER SECTION 54 FOR ADDITIONAL FOREIGN EXCHANGE REMITTANCE DUE TO UPWARD PRICE REVISION |
| CHAPTER – 11 | CERTIFICATE UNDER CIRCULAR NO.183/15/2022-GST FOR WRONG CLASSIFICATION OR FILING OF GSTR-3B ONLY |
| CHAPTER – 12 | CERTIFICATE UNDER CIRCULAR NO.212/6/2024-GST FOR CREDIT REVERSAL FOR POST SUPPLY DISCOUNTS |
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