{"id":29329,"date":"2025-05-21T13:52:37","date_gmt":"2025-05-21T08:22:37","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=29329"},"modified":"2025-08-20T18:00:16","modified_gmt":"2025-08-20T12:30:16","slug":"ca-certificate-required-while-issue-credit-note-deduction","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/ca-certificate-required-while-issue-credit-note-deduction\/","title":{"rendered":"CA Certificate required while issue Credit Note Deduction"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ac88cceb24be\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ac88cceb24be\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/ca-certificate-required-while-issue-credit-note-deduction\/#Credit_Note_Deduction_under_GST_%E2%80%93_New_Compliance_Alert\" >Credit Note Deduction under GST \u2013 New Compliance Alert!<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/ca-certificate-required-while-issue-credit-note-deduction\/#Whats_the_change_in_credit_note_deduction_under_GST\" >What&#8217;s the change in credit note deduction under GST ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/ca-certificate-required-while-issue-credit-note-deduction\/#How_to_Prove_ITC_Reversal\" >How to Prove ITC Reversal?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/ca-certificate-required-while-issue-credit-note-deduction\/#What_the_CACMA_Certificate_Must_Include\" >What the CA\/CMA Certificate Must Include:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/ca-certificate-required-while-issue-credit-note-deduction\/#Any_exceptions_to_CA_CMA_certificate_for_taking_credit_note_deductions\" >Any exceptions to CA\/ CMA certificate for taking credit note deductions?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/ca-certificate-required-while-issue-credit-note-deduction\/#When_is_the_CA_CMA_certificate_required\" >When is the CA\/ CMA certificate required?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/ca-certificate-required-while-issue-credit-note-deduction\/#Draft_CA_Certificate_Credit_Note_Deduction_under_GST\" >Draft CA Certificate Credit Note Deduction under GST<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29330\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/Credit-Note-under-GST-.jpg\" alt=\"Ca certificate required for Credit Note under GST\" width=\"752\" height=\"387\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/Credit-Note-under-GST-.jpg 752w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/Credit-Note-under-GST--300x154.jpg 300w\" sizes=\"auto, (max-width: 752px) 100vw, 752px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Credit_Note_Deduction_under_GST_%E2%80%93_New_Compliance_Alert\"><\/span><span style=\"color: #000080;\"><strong>Credit Note Deduction under GST \u2013 New Compliance Alert!<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong>As per CBIC Circular No. 212\/6\/2024 dated 26-06-2024, issuance of a Credit Note alone is no longer sufficient for claiming tax deduction under GST.<\/strong><\/span><\/p>\n<p>The supplier must obtain a CA\/CMA certificate to claim a deduction on tax via credit notes, confirming that The recipient has reversed proportionate ITC claimed earlier. New Goods and services tax Law\u00a0 requirement for credit note deductions: merely issuing a credit note is NO LONGER sufficient for claiming deductions on post-sale discounts. This requirement is added due to prevent misuse where the supplier adjusts tax liability through a credit note, but the recipient retains the full ITC \u2014 leading to revenue loss to the government. (<em>CBIC Circular No. 212\/6\/2024 | Dated: 26-06-2024). <\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Whats_the_change_in_credit_note_deduction_under_GST\"><\/span><span style=\"color: #000080;\"><strong> What&#8217;s the change in credit note deduction under GST ?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans: To claim deduction on tax via credit notes, suppliers must now ensure ITC reversal by the recipient.<\/p>\n<p><em>Why?<\/em> To avoid revenue leakage where ITC is retained by the recipient even after the tax amount is credited back to the supplier via credit note.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_to_Prove_ITC_Reversal\"><\/span><span style=\"color: #000080;\"><strong>How to Prove ITC Reversal?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans : No automated Goods and services tax system validation is available yet. So, suppliers must obtain a Certificate from a CA or CMA confirming that The recipient has reversed proportionate ITC.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_the_CACMA_Certificate_Must_Include\"><\/span><span style=\"color: #000080;\"><strong>What the CA\/CMA Certificate Must Include:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans : CA\/CMA Certificate Must Include in details of CA certificate. Details that CA\/CMA Certificate must include:<\/p>\n<ol>\n<li>Details of original invoice &amp; corresponding credit note<\/li>\n<li>Amount of ITC reversed by recipient<\/li>\n<li>Mode of reversal \u2013 whether through GSTR-3B or DRC-03<\/li>\n<li>Date of reversal<\/li>\n<li>UDIN (Unique Document Identification Number) for traceability<\/li>\n<\/ol>\n<p>No certificate = No deduction<\/p>\n<p>Without this, deduction on credit note tax may be disallowed during audits or scrutiny.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Any_exceptions_to_CA_CMA_certificate_for_taking_credit_note_deductions\"><\/span><span style=\"color: #000080;\"><strong>Any exceptions to CA\/ CMA certificate for taking credit note deductions?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans: YES \u2013 Exception (Small Value Transactions): If the tax amount involved is \u20b95,00,000 or less per financial year, a self-declaration from the recipient is acceptable instead of CA\/CMA certificate \u2014 but it must include full reversal details. If the total tax amount involved is \u2264 \u20b95,00,000 per financial year, then:<\/p>\n<ul>\n<li>A Self-declaration from the recipient is permitted<\/li>\n<li>Must still include all reversal details<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"When_is_the_CA_CMA_certificate_required\"><\/span><span style=\"color: #000080;\"><strong> When is the CA\/ CMA certificate required?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans Applicable in case of GST Audit, Scrutiny, Investigation, Assessment proceedings. <em>Even for prior financial years<\/em>, this certificate can be submitted if demanded by authorities. Unless the certificate is furnished, the supplier cannot claim tax deduction on credit notes in case of post-sale discounts. Supplier must obtain a CA\/CMA Certificate to claim deduction on tax via Credit Notes, confirming that: The recipient has reversed proportionate Input Tax Credit claimed earlier.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Draft_CA_Certificate_Credit_Note_Deduction_under_GST\"><\/span><span style=\"color: #000080;\">Draft CA Certificate <strong>Credit Note Deduction under GST<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/publications\/ca-certificate-format-while-issue-credit-note-deduction.pdf\">CA Certificate format while issue Credit Note Deduction<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Credit Note Deduction under GST \u2013 New Compliance Alert! As per CBIC Circular No. 212\/6\/2024 dated 26-06-2024, issuance of a Credit Note alone is no longer sufficient for claiming tax deduction under GST. The supplier must obtain a CA\/CMA certificate to claim a deduction on tax via credit notes, confirming that The recipient has reversed &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10206],"tags":[10286],"class_list":["post-29329","post","type-post","status-publish","format-standard","hentry","category-ca-firm","tag-credit-note"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"CA certificate for taking credit note deduction, CA\/ CMA certificate, change in credit note deduction under GST, CA Certificate required while issue Credit Note\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"credit note,ca firm\" \/>\n\t<link rel=\"canonical\" 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