REFUND OF APPEAL EFFECT

[NAMAN DOKANIA]

Sir/Madam,

Is CA Certificate required, for the purpose of refund of ITC more than 2 lakhs, when the same is claimed due to appeal effect under GST Law.

AI Summary

Debate on CA Certificate Requirement for ITC Refunds Over 2 Lakhs Under GST; Form RFD-01 & RFD-06 Explained A query was raised regarding the necessity of a CA certificate for claiming a refund of ITC exceeding 2 lakhs under GST law due to an appeal effect. One respondent stated that a CA certificate is not required, as refunds are based on maintained records and documents. Another advised submitting a refund application in Form RFD-01, with verification leading to a refund order in Form RFD-06. A third response indicated that a CA certificate is needed for claims over 2 lakhs, except in specific cases, to counter unjust enrichment, especially if the appellate order is a remand.