The document provides a format for a certificate confirming reversal of Input Tax Credit (ITC) by the recipient of goods or services in relation to credit notes issued under the Central Goods and Services Tax Act, 2017 and corresponding state GST laws. The certificate is issued by the recipient to the supplier to confirm that ITC attributable to post-supply discounts under Section 15(3)(b) or sales returns under Section 34 has been appropriately reversed or not retained. It records details such as the recipient's GST registration information, credit notes received during the financial year, and the amount of tax involved including CGST, SGST, and IGST. The recipient confirms that the ITC reversal has been carried out and provides supporting details in an annexure specifying credit note numbers, invoice references, taxable value, and the month in which the reversal was made. The document also notes that earlier requirements for a Chartered Accountant or Cost Accountant certificate under a GST circular have been withdrawn, and therefore such certification is no longer mandatory.

CERTIFICATE OF ITC REVERSAL BY THE RECIPIENT OF GOODS AND SERVICES
(Refer Section 34 / Section 15(3)(b) of TNGST / CGST Act, 2017)
(TNGST Act, 2017 – Replace with Relevant State GST Act as Applicable)

Date: ………………
To
Supplier's Legal Name: ………………………………
Supplier's GSTIN: ……………………………
Supplier's Address: ……………………………

Subject: Confirmation of Reversal of Input Tax Credit (ITC) in respect of Credit Notes issued – Reg.

Dear Sir/Madam,

1. We, M/s. [Recipient's Legal Name], having our principal place of business at [Full Address] and registered under GST bearing GSTIN [Recipient GSTIN], under the jurisdiction of [GST Office Details], do hereby certify that we have received credit notes issued by you during the Financial Year [FY], comprising:
Post-supply discounts (as per Section 15(3)(b) of the CGST Act, 2017) amounting to Rs. ______ (IGST Rs………….. CGST Rs………. SGST Rs…………); and Sales returns (as per Section 34 of the CGST Act, 2017) amounting to Rs. ______ (IGST Rs………….. CGST Rs………. SGST Rs…………);

2. We hereby confirm that the Input Tax Credit (ITC) attributable to such post-supply discounts has been duly reversed by us in compliance with the provisions of Section 15(3)(b)(ii) of the CGST Act, 2017.
OR / and

3. We further confirm that the goods covered under the aforesaid sales return credit notes have been returned and the corresponding ITC has been duly reversed / not retained, as applicable.
(Strike off whichever is not applicable in case of OR)

4. We further confirm that the above Input Tax Credit (ITC) reversals have been duly effected, the details of which are provided in the enclosed Annexure forming an integral part of this certificate.

5. We understand that as per Circular No. 212/6/2024-GST dated 26.06.2024, a mechanism was prescribed wherein suppliers could obtain a certificate from a practising Chartered Accountant / Cost Accountant as evidence of ITC reversal by the recipient. The said requirement has since been withdrawn vide Circular No. 253/10/2025-GST dated 01.10.2025. Accordingly, there is no mandatory requirement to furnish a CA/CMA certificate for this purpose.

6. This certificate is issued to confirm compliance with the provisions of Section 34 / 15(3)(b) of the TNGST / CGST Act, 2017 and to establish that the tax effect has not been passed on to us by you for the relevant tax period.

7. We hereby declare that the above information is true, correct, and complete to the best of our knowledge and belief.

Yours faithfully,
For [Recipient's Legal Name]

Authorized Signatory: ______________________
Name: ______________________
Designation: ______________________
Date: ______________________
Place: ______________________

Annexure to Certificate

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