About this certificate

This certificate supports a GST refund claim. It states that the incidence of the tax, interest or other amount claimed as refund has not been passed on to any other person — what rule 89(2)(m) of the CGST Rules requires, in Annexure 2 of Form GST RFD-01, where the refund exceeds two lakh rupees.

It is built on the ICAI GST & Indirect Taxes Committee's Guide to CA Certificates in GST (December 2024), Chapter 9, and is one of the twelve GST certificates. The ICAI Handbook on Certificates names GST refund certificates and refers members to that Guide for their formats. Everything the Guide requires is kept; the wording is OptiCertificate's own.

What it certifies — and what it does not

Reasonable assurance on one question: whether the incidence was passed on. Paragraph 7 says the responsibility extends to nothing else in the refund application — eligibility for the refund, the output tax rate, or the admissibility of input tax credit.

Only above two lakh rupees

Below that, rule 89(2)(m) asks for the applicant's own declaration, not a certificate. OptiVida refuses a refund amount of two lakh or less, because the certificate would say something that is not true of the claim.

Filling it in

Pick a saved business client under Select Existing Client and its name, GSTIN, principal place of business and State are filled in from the register; the State is the one the GSTIN's first two digits name. Picking another client replaces all four.

Applicantrequired

Name of the Applicant and GSTIN. Referred to as "the Applicant" throughout. An invalid GSTIN is refused.

Principal Place of Businessrequired

As on the registration certificate. It also heads the certificate, under the applicant's name. Filled from the client's address when you pick a saved client.

Staterequired

Filled from the GSTIN when you pick a saved client.

Additional Places of Business

One per line; printed as (a), (b), … If there are none, the sentence introducing them is left out.

Name of the Authorityrequired

Where the certificate is submitted, named in the restriction on use.

Date of Agreementrequired

Paragraph 1 cites the engagement agreement the certificate is issued under.

Refund Amount (Rs.)required

As in Annexure 2 of Form GST RFD-01. More than two lakh rupees.

Tax Periodrequired

As in Form GST RFD-01, e.g. "April 2026 to June 2026".

Then Review & Issue, as with every certificate. The UDIN certificate type is pre-filled as 21. Certification for claim of refund under GST.

How it reads

Eleven numbered paragraphs, in the Guide's order. The Guidance Note and SQC 1 statements sit inside paragraph 6 rather than having numbers of their own, and the Opinion runs across paragraphs 8 to 10: the examination, the conclusion on the amount and tax period, and that the certificate is read with Annexure 2. The certificate speaks as "we", as the Guide does.

Generating this certificate costs credits. You are shown the exact cost in the confirmation before it runs, and the current price list is on Settings → Credits and billing.