MOBILE-8448978010, 836855340

SATYANAND GUPTA & ASSOCIATES

C h a r t e r e d A c c o u n t a n t s
SHOP NO. 31, PLOT NO. 9-B/2, NEHRU COMPLEX,GF, PANDAV NAGAR, NEAR “RK HOSPITAL”,
OPP-MOTHER DAIRY, NEW DELHI-110092, Email: casngupta86@gmail.com
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TO WHOMSOEVER IT MY CONCERN

Certificate under the State Goods and Services Tax Act, 2017 (in short “SGST Act”) and
the Central Goods and Services Tax Act, 2017 (in short “CGST Act”) in terms of Section
18(1)(c) of the said Acts

1. M/s. M B COM (hereinafter referred to as the “Applicant’) is a registered person

vide GSTIN 10BGZPJ0391P1ZU and is having its principal place of business at.
MADHUBANI, in the State of Bihar. The principal place of business in the State
have been duly registered with effect from 01/07/2017

2. The Applicant has been paying taxes u/s 10 of the CGST / SGST Acts, 2017 w.e.f.
01/04/2021 up to 03/03/2023. On and from 04/03/2023, the Applicant ceases
to pay tax u/s 10 of the CGST / SGST Acts, 2017.

3. In terms of Section 18(1) (c) of the CGST and SGST Acts, the Applicant is eligible to
avail
Input Tax Credit in respect of inputs held in stock, inputs contained in semi-
finished or finished goods held in stock and on capital goods (as reduced by the
prescribed percentage points) on the
day immediately preceding the date from which he becomes liable to pay tax u/s 9
of the CGST/ SGST Acts, 2017, as on 04/03/2023.

4. We have examined the books of accounts and other relevant documents / records
of the Applicant and on the basis of such examination & the information and
explanation furnished to us, we hereby certify that the Applicant is
eligible to avail Input Tax Credit of Rs 19,35,790 (RS 9,67,895.00*2) on inputs
held in stock, on the day immediately preceding the date from which he
becomes liable to pay tax u/s 9 of the CGST / SGST Acts, 2017.
 5. This certificate has been issued in terms of Section 18(1) (c) of the SGST / CGST
Acts, 2017 read with Rule 40 (1) (d) of the CGST / SGST Rules, 2017.

DATE:- 29/03/2023 For Satyanand Gupta & Associates

PLACE :- NEW DELHI Chartered Accountants
Firm Registration No.:-033114N

(Satyanand Gupta)
(Proprietor)
Membership No:-549474