1. whether CA certificate is required under refund claimed for inverted duty structure i.e. sale of goods @0.1% GST and purchase at 5 % or more...refund amount is more than 2 lakh. 2. In which type of refund CA certificate is required?

Reply- Circular No.125/44/2019-GST Dated: 18th November, 2019 sepcify that in case of Refund of ITC unutilized on account of accumulation due to inverted tax structure certification under rule 89(2)(m)  is required if refund amount exceed Rs 2,00,000.00