Single format · FV09-K4

CA certificate, net SGST paid in cash, for a State SGST reimbursement claim

Assam's 2019 policy was due to lapse on 31.08.2024 and was instead extended “until further notification” by a one-page gazette order, so it is still the policy in force, and any note that says it has expired is wrong. The trap is the shape of the package: Assam pays almost nothing as a capital subsidy and almost everything as SGST reimbursement over fifteen years , capped as a multiple of fixed capital investment. Model the ceiling, not the rate. And check the negative list first, because tea is excluded .

Length
2 pages
Blanks to fill
45
Files
Word and PDF
Law stated to
16 September 2026

What it covers

  1. 1CA certificate, net SGST paid in cash, for a State SGST reimbursement claimGeneric across Parts K and L; ICAI Guidance Note on Reports or Certificates for Special Purposes (Revised 2016). Where the State prescribes a format, use it and carry these paragraphs into it45 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Independent Chartered Accountant's certificate on net State Goods and Services Tax paid in cash

To
The [State Level Committee / District Industries and Commerce Centre / Commissioner of Industries]
[Department of Industries, Government of ______]

1. At the request of [Name of the unit] (“the Unit”), [CIN / LLPIN / registration no.], GSTIN [Unit's GSTIN], holding eligibility certificate no. [Eligibility certificate number] dated [Date of eligibility certificate] issued under [name of the policy and notification], with its unit at [Unit's address], we have examined the accompanying Statement of Net State Goods and Services Tax paid in cash for the period [Statement period: from] to [Statement period: to].

11 more paragraphs and tables follow in the full format.

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