GST: CA certificates
Refund, unjust enrichment and input tax credit certificates under the CGST Act and Rules.
Certificates in this group
- GST refund certificate (unjust enrichment)
- GST ITC-01 certificate
- GST ITC-02 certificate
- Refund certificate for other indirect taxes
- Voluntary GST audit
GST refund certificate (unjust enrichment)
Certifies that the tax incidence was not passed on, for a GST refund claim.
- Who asks
- The GST officer processing the refund
- Typical turnaround
- 3–10 working days after complete documents
- Basis
- Rule 89(2)(m), CGST Rules 2017 (refund above ₹2 lakh)
- UDIN category
- Certificates: Certification for claim of refund under GST
Documents to keep ready (4)
- PAN and registration or incorporation documents of the entity
- GST returns for the period covered
- The refund application (RFD-01) and its annexures
- Books of account and ledgers for the period covered
The CA confirms the final list when you start. No certificate is issued on provisional figures.
GST ITC-01 certificate
Certifies the input tax credit claimed on stock when a person becomes liable to GST or leaves composition.
- Who asks
- The GST officer
- Typical turnaround
- 1–2 working days after complete documents
- Basis
- Section 18(1) CGST Act 2017 with Rule 40(1)(d), CGST Rules 2017
- UDIN category
- GST and Tax Audit: Form GST ITC-01 - Section 18(1) of The CGST Act, 2017 Read With Rule 40(1) of The CGST Rules, 2017
Documents to keep ready (3)
- PAN and registration or incorporation documents of the entity
- Stock statement on the relevant date
- Purchase invoices for the stock
The CA confirms the final list when you start. No certificate is issued on provisional figures.
GST ITC-02 certificate
Certifies the transfer of unused input tax credit on a sale, merger or transfer of business.
- Who asks
- The GST officer
- Typical turnaround
- 1–2 working days after complete documents
- Basis
- Section 18(3) CGST Act 2017 with Rule 41, CGST Rules 2017
- UDIN category
- GST and Tax Audit: Form GST ITC-02 -Section 18(3) of The CGST Act, 2017 Read With Rule 41 of The CGST Rules, 2017
Documents to keep ready (3)
- PAN and registration or incorporation documents of the entity
- Transfer, sale or merger agreement
- Electronic credit ledger
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Refund certificate for other indirect taxes
Certifies a refund claim under indirect tax laws other than GST.
- Who asks
- Customs and other indirect tax authorities
- Typical turnaround
- 3–10 working days after complete documents
- UDIN category
- Certificates: Certification for claim of refund other Indirect Taxes
Documents to keep ready (3)
- PAN and registration or incorporation documents of the entity
- The refund claim and its annexures
- Books of account and ledgers for the period covered
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Given as part of an audit or appointment
Voluntary GST audit
By appointmentA GST audit done by choice. The GSTR-9C UDIN type applies only to FY 2019-20 and earlier.
- Who asks
- Management, lenders or buyers
- Typical turnaround
- 5–20 working days after complete documents
- UDIN category
- Audit and Assurance Functions: Any Other Audit not covered Above
Documents to keep ready (4)
- PAN and registration or incorporation documents of the entity
- GST returns for the period covered
- Books of account and ledgers for the period covered
- Audited financial statements for the years covered
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Common questions
Which certificates are in the gst group?
GST refund certificate (unjust enrichment); GST ITC-01 certificate; GST ITC-02 certificate; Refund certificate for other indirect taxes; Voluntary GST audit.
How long do these certificates take?
Typical turnaround after complete documents: 3–10 working days for dgft, rera and valuation certificates; 1–2 working days for simple balance-sheet or bank certificates; 5–20 working days for audit reports. These are typical ranges, not statutory periods.
Who signs the certificate and how is it verified?
The Chartered Accountant signs with a Class-3 DSC and generates a UDIN on the ICAI UDIN portal. The bank or authority can verify the UDIN at udin.icai.org.
Why are some certificates marked "By appointment"?
Voluntary GST audit: these are given as part of an audit or appointment, so they start with a conversation rather than an online request.