https://www.taxtmi.com/article/detailed?id=16044 Certificate confirming that the recipient has reversed Input Tax Credit attributable to credit notes issued for post supply discounts and/or sales returns, with an annexure listing each credit note, taxable value, tax components, original invoice references, reversal document and month of reversal. It records that the prior requirement for a practising accountant's certificate as evidence has been withdrawn, includes an authorised signatory attestation, and is intended to document compliance with statutory ITC reversal mechanisms for supplier verification and audit support. en-us Thu, 19 Mar 2026 09:01:58 +0530 Thu, 19 Mar 2026 09:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16044 Certificate confirming that the recipient has reversed Input Tax Credit attributable to credit notes issued for post supply discounts and/or sales returns, with an annexure listing each credit note, taxable value, tax components, original invoice references, reversal document and month of reversal. It records that the prior requirement for a practising accountant's certificate as evidence has been withdrawn, includes an authorised signatory attestation, and is intended to document compliance with statutory ITC reversal mechanisms for supplier verification and audit support. Articles Goods and Services Tax - GST Thu, 19 Mar 2026 09:01:58 +0530 https://www.taxtmi.com/article/detailed?id=16044