The Institute of Chartered Accountants of India, New Delhi has published third edition of ‘Guide to CA Certificates in GST’ in December 2024
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Contents:
| Chapter 1 | Certificate under Section 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 Credit Mismatch |
| Chapter 12 | Certificate under Circular No. 212/6/2024-GST for Credit Reversal for Post Supply Discounts |
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