—Guide
CA Certificates for GST Refunds, DGFT and Customs
The CA certificates exporters and businesses need for GST refunds subject to unjust enrichment, DGFT export schemes and customs matters — what's certified and common pitfalls.
Exporters and businesses dealing with GST refunds, DGFT schemes and customs frequently need CA certificates. Each has specific rules on when a certificate is needed and what it must say.
GST Refunds and Unjust Enrichment
Where a GST refund is subject to the principle of unjust enrichment — for example, refunds of excess tax paid, or tax paid under the wrong head — the claimant must show that the tax burden wasn't passed on. Above the prescribed threshold, a CA certificate is required. Refunds relating to exports and of unutilised input tax credit are generally outside unjust enrichment, so the certificate isn't needed for them.
DGFT Schemes
- EPCG: certification of export obligation fulfilment for obtaining discharge.
- Advance Authorisation: certification of inputs used and exports made.
- Other scheme applications requiring certified export turnover or other figures.
Certificates are prepared in the DGFT's prescribed formats, from shipping bills, bank realisation certificates and books.
Customs
Customs matters, such as certain refunds and valuation disputes, can need CA certificates on costs or on whether duty was passed on.
Common Pitfalls
- Using the wrong format.
- Figures that don't match shipping bills or GST returns.
- Missing realisation evidence for exports.
- Certificates issued after deadlines.
Getting Help
Think Filing issues certificates for GST refunds, DGFT schemes and customs matters.