Filling the certificate
A row per asset class, nine figures each, and the five that are derived.
Five steps: the entity, the period, the tangible assets, the intangible ones, then review and issue.
1. Entity & Engagement
The entity's name, constitution, registered office, PAN and GSTIN, with the certificate and engagement dates. The same step as the turnover and grant certificates.
2. Period & Basis
- Financial Yearrequired
The certificate is issued as at 31 March of the year selected, and the schedule's own dates follow from it.
- Name of the Authorityrequired
Who the Statement is submitted to. Printed in the address block and the restriction on use.
- Address of the Authorityrequired
- The entity prepares consolidated financial statements
Keeps the handbook's "(where the entity prepares consolidated financial statements)" qualification. Leave it clear for an entity that prepares only standalone accounts.
Note
The year is chosen, not typed as a date, because the certificate says the same year three ways — "as at March 31, 2026" in the title, "As on 01.04.2025" and "As on 31.03.2026" in the schedule. One answer keeps them consistent.
Then the assurance question, with the audit opinion and report date behind it.
3. Property, Plant & Equipment
One row per asset class. Each row becomes a column of the printed schedule, in the order you enter them.
- Classrequired
Land-Freehold, Buildings, Furniture & Fixtures, Office Equipment — whatever classes the entity actually reports. This heads the column.
- Gross Block — Opening, Additions, Deductions / Reclassifications
The cost movement over the year.
- Depreciation — Opening, For the Year, Deductions / Reclassifications
The accumulated charge and its movement.
- Impairment — Opening, For the Year, Deductions / Reclassifications
Nil for most classes, and nil is fine.
Four figures appear beside them, read-only: the three closing balances, and the net block at each end of the year. You do not type these and cannot edit them.
Note
Every entered figure may legitimately be nil, so none is required. A class with nothing but an opening gross block — freehold land, usually — is a perfectly ordinary row.
4. Intangible Assets
The same schedule, for Right of Way, Technical/Process Licences, Software and the like. The only difference in wording is that the accumulated charge is Amortization rather than Depreciation.
Note
Leave this step empty if the entity has no intangible assets. Page B of the Statement will say so, which is more useful to the reader than an empty grid.
5. Review & Issue
Check the preview, choose the issuing firm, enter the UDIN.
Warning
Read the two schedule pages in the preview, not just the certificate. The columns are in the order you entered the classes, and the closing figures are arithmetic on what you typed — if a net block looks wrong, the figure that is wrong is one you entered.
Submitting takes you to the editor. The two Statements are the second and third pages, separately signed.
Last updated 22 Sept 2026
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