Annexure-2

[See Rule 89(2)(m) ]

Certificate

This is to certify that in respect of the refund amounting to Rs. 3,37,917 (Three Lakh Thirty Seven Thousand Nine Hundred Seventeen) claimed by Firm Name ,  GSTIN– for the tax period April 2018 to July 2018 the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant.

Signature of the Chartered Accountant:

Name:

Membership Number:

Place:

Date:

This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.

---