FORM VAT - 26

[see Rule 27]

CERTIFICATE OF CHARTERED ACCOUNTANT

Part A: To be filled in case the application for refund is filed in Form VAT-20A

I/We hereby confirm that I/We have examined the relevant records of M/S ____________________

having Registration No. (TIN) _____________, for the period from _______________ to ________________ and hereby certify that

(i) The information given in Form VAT-20A is as per the books of account of the applicant;

(ii) It has been ensured that the information furnished is true and correct in all respect, no part of it is false or misleading and no relevant information has been concealed or withheld;

(iii) Neither I, nor any of my partners/director is a partner, director, or an employee of the above-named entity or its associated concerns; and

(iv) I/We fully understand that any statement made in this certificate, if proved incorrect or false, will render me/us liable for any penal or other consequences as may be prescribed in law or otherwise warranted.

Part B: To be filled in case the application for refund is filed in Form VAT-21

I/We hereby confirm that I/We have examined the relevant records of M/S ........................................ having Registration No. (TIN) .................for the period from ........................ to .......................... and hereby certify that

(i) the above dealer has made the following export sales u/s 5(1)/ 5(3) of CST Act 1956: (Rs.)

(ii) The following documents have been furnished by the applicant and have been examined and verified by me/us namely :-

- Certified copy of air consignment note / bill of lading / railway receipt or goods vehicle or postal receipt or any other documents in proof of export of goods across the customs frontier of India; duly authenticated by the Customs Department of the Government of India;

- Duplicate copy of sale invoices

- Certifed copy(ies) of VAT invoices on the basis of which refund of input tax is being claimed; and

- Proof of payment received or copy of letter of credit

(iii) The relevant registers have been authenticated under my/ our seal/signature.

(iv) The information given in the above document(s) have/ has been incorporated in the books of accounts maintained by the exporter.

(v) It has been ensured that the information furnished is true and correct in all respect; no part of it is false or misleading and no relevant information has been concealed or withheld;

(vi) Neither I, nor any of my partners/director is a partner, director, or an employee of the above-named entity or its associated concerns;

(vii) I/We fully understand that any statement made in this certificate, if proved incorrect or false, will render me/us liable for any penal or other consequences as may be prescribed in law or otherwise warranted.

Part C: To be filled in case the application for refund is filed in Form VAT-20AA

I/We hereby confirm that I/We have examined the relevant records of M/s ................................. having registration No. (TIN)................... for the period from...............to..............and hereby certify that

(i) the dealer has deposited the amount of Rs............. in excess of the amount payable/wrongly deposited by him for the quarter from.............to...........as per the books of accounts of the dealer;

(ii) it has been ensured that information furnished is true and correct in all respect, no part of it is false or misleading and no relevant information has been concealed or withheld;

(iii) neither I nor any of my partners/directors is a partner, director or an employee of the above named entity or its associated concerns; and

(iv) I/we fully understand that any statement made in this certificate, if proved incorrect or false, will render me/us liable for any penal or other consequences as may be prescribed in law or otherwise warranted.