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    FormatCA Certification

    Turnover Certificate Format (Word, Every Value Shown as X)

    The text of a turnover certificate as a chartered accountant issues it, block by block, with every name, number and date shown as X. Read it, print it or take the Word file; when you need the certificate itself, a CA prepares and signs it.

    Download the Word format Get it prepared by a CA
    • Written by Subham Jhunjhunwala
    • Reviewed by CA Sundram Gupta
    • Reviewed on · Updated

    Reading order

    What the certificate carries, top to bottom

    1. Letterhead and headingwhose paper it is
    2. The certifying paragraphwho, and which records
    3. A. Turnover, one line per yearfigure and basis
    4. B. Noteswhat "turnover" means here
    5. The closing lineone purpose
    6. The footer bandthe firm's offices
    7. Signature block and UDINwho signed, traceably

    What it contains

    What a CA turnover certificate format contains

    A turnover certificate is a one-page letter on the chartered accountant's letterhead. Under the heading "To Whomsoever It May Concern" it names the business, its PAN, GSTIN and address, says which records were produced, states the turnover for each financial year in a lettered table with the record it was taken from, adds the notes that apply, restricts the certificate to one purpose, and ends with the signature block, the UDIN and the firm's offices. The chartered accountant issues it under the ICAI Guidance Note on Reports or Certificates for Special Purposes (Revised 2016); the certificate itself stays short.

    Wording that stays the same

    Four lines every certificate carries

    These read the same from one certificate to the next. They are the parts the reader skims, and the parts a tender desk or a bank officer expects to find.

    • The heading: "To Whomsoever It May Concern".
    • The certifying paragraph: who the business is, which records were produced, and that the turnover is certified from them.
    • The lettered sections: A. Turnover, the table; B. Notes, what "turnover" means here and which years are audited.
    • The closing line: issued on the records provided, for one stated purpose only.

    Filled in for each certificate

    The values shown as X on this page

    Everything below changes with the business and the reader. On the format they appear as X; on an issued certificate they are the facts the chartered accountant has checked.

    • The entity's name, constitution, PAN, GSTIN and address
    • The financial years covered
    • The turnover for each year, in figures
    • The basis of each figure: audited statements, books or GST returns
    • The notes that apply: GST treatment, audited or unaudited years
    • The purpose in the closing line
    • The signing CA, the firm and its FRN, date and place
    • The UDIN generated for this certificate

    The format

    The format, every value shown as X

    This is the certificate as it reads when issued, with every value replaced by X. The blocks are in the order a reader meets them; the numbered notes in the next section explain each one.

    Format previewEvery value shown as XUnsigned, no UDIN
    Format preview
    XXXXXX XXXXXXXXXX XXXChartered Accountants
    XXX.XXXXXXXXXXXXXXXXX.XXX

    To Whomsoever It May Concern

    This is to certify that M/s. XXXXXX XXXXXXXX XXXXXXX, a XXXXXXXXXXX XXXX, holder of PAN: XXXXXXXXXX and GSTIN: XXXXXXXXXXXXXXX, having its principal place of business at XXX, XXXXXXXX XXXXXXX, XXXXXXX XXXX, XXXX - XXXXXX. Based on the books of account, financial statements, GST returns and other relevant records produced before me, I hereby certify that the turnover of M/s. XXXXXX XXXXXXXX XXXXXXX for the financial years stated below is as follows:

    A. Turnover

    A. Turnover by financial year, every figure shown as X
    Financial yearBasis of figureINR
    XXXX-XXXXXXXXX XXXXXXXXX XXXXXXXXXXX,XX,XX,XXX.XX
    XXXX-XXXXXXXXX XXXXXXXXX XXXXXXXXXXX,XX,XX,XXX.XX
    XXXX-XXXXX XXXXXXXXX,XX,XX,XXX.XX

    Total Turnover for the period:INRXX,XX,XX,XXX/-

    B. Notes

    1. Turnover means revenue from operations XXXXXXXXX GST and other indirect taxes.
    2. Figures for XXXX-XX are XXXXXXXXX.

    This certificate has been issued by us based on the records provided to us by the assessee, for the purpose of XXXXXX only.

    FOR M/S.XXXXXX XXXXXXXXXX XXX Chartered Accountants (Firm's Registration No.XXXXXXX)
    XX XXXXXX XXXXX Partner Membership No.XXXXXX UDIN:XXXXXXXXXXXXXXXXXX Date:XX.XX.XXXX Place :XXXX
    Head officeXXX, XXXXXXX XXXXXXXX, XXXXXXXX XXXX, XXXX - XXXXXX
    Branch officesXXX, XXXXXXX XXXX, XXXXXX - XXXXXXXXX, XXXXXXXX XXXXXX, XXXXX - XXXXXXXXX, XXXXXX XXXX, XXXXXXXX - XXXXXXXXX, XXXXX XXXXXXX, XXXXXXXXX - XXXXXXXXX, XXXX XXXXXX, XXXX - XXXXXX

    This is a format, not a certificate. It is unsigned, carries no UDIN and names nobody. A certificate a reader can rely on is signed by a practising chartered accountant and carries a genuine UDIN, which the reader can check at udin.icai.org.

    Block by block

    What each clause certifies and where its figure comes from

    Seven notes, in the order of the format above. Each says what the block commits the chartered accountant to, and which record the X stands for.

    Letterhead and heading

    What it certifies

    Whose paper the certificate is on: the firm's name, "Chartered Accountants" and its website, so the reader can find the firm that stands behind it. The heading "To Whomsoever It May Concern" is the fixed opening.

    Where it comes from

    The issuing firm's own stationery. It never changes with the business or the reader; on this page the name and website are X because they belong to the firm, not to the format.

    The certifying paragraph

    What it certifies

    Who the business is (name, constitution, PAN, GSTIN, principal place of business), which records were produced, and that the turnover below is certified from them. It is the one paragraph that carries the certification itself.

    Where it comes from

    The PAN card and the GST registration for the identity lines; the request letter for the years asked. The records named are the books of account, the financial statements and the GST returns the business produces.

    A. Turnover, one line per year

    What it certifies

    The turnover for each financial year asked for, in figures to two decimals, with the basis of that figure beside it. A total line is added only where the reader asks for one; otherwise each year stands alone.

    Where it comes from

    The record named in the basis column: the audited financial statements for a year whose accounts are audited (a statutory audit, or a tax audit under section 63 of the Income-tax Act 2025, formerly section 44AB of the 1961 Act); the books of account for a year not yet audited; or the GST returns filed, where the reader asks for the GST figure.

    B. Notes

    What it certifies

    How to read the figures: whether "turnover" here includes or excludes GST and other indirect taxes, and which years are audited and which are not. Only the notes that apply are kept.

    Where it comes from

    The way the business books its revenue and the audit status of each year. Where two records give different figures for the same year, the note says which one the certificate states.

    The closing line

    What it certifies

    That the certificate was issued on the records the business provided, for one stated purpose and no other. A certificate for a lender is not reused for a landlord or a tender; each reader gets its own, with its own date and UDIN.

    Where it comes from

    The reader's request: the bank's letter, the tender clause, the current-account requirement. The certificate speaks to a stated date; the reader decides how recent it must be, so a fresh one may be asked for when the years it wants have moved on.

    The footer band

    What it certifies

    Where the firm can be reached: the head office and the branch offices, one address line each. It is part of the letterhead, printed at the foot of every page the firm issues.

    Where it comes from

    The firm's stationery, as with the letterhead. The addresses are X on this page for the same reason the firm name is.

    Signature block and UDIN

    The firm and the member

    "For M/s." the firm, "Chartered Accountants", its Firm Registration Number, then the signing member's name, "Partner" and the membership number, shown here as X.

    Signature and stamp

    The member's signature and the firm's stamp sit between the firm lines and the name. Both are omitted on this page; a copy without them is not a certificate.

    Date and place

    When and where it was signed. The date is the one the certificate speaks to, and the one the UDIN is generated against.

    The UDIN

    The unique document identification number the member generates on the ICAI UDIN portal for this certificate. The ICAI has required one on every certificate signed by a practising chartered accountant since 1 February 2019.

    When not to use it

    When the tender or bank gives its own format

    If the reader gives its own format, the certificate follows that format. The format on this page is for the reader who has asked for "a turnover certificate from a CA" and nothing more specific.

    The reader sends a format or an annexure

    Most government and PSU tenders that set a turnover criterion ask for a CA certificate in their own format; check the tender document. A bank or an embassy may send its own annexure in the same way. The chartered accountant fills that document, keeps the same parts inside it (the years, the basis, the purpose line, the signature block and the UDIN) and does not substitute this one. The tender reader is covered on the turnover certificate for tender page.

    The reader sends no format

    This format is used as it stands. The only parts that change are the values shown as X: the business, the years asked for, the figures and their basis, the notes that apply and the purpose. If the reader later asks for a different set of years or a different basis, a fresh certificate is issued with its own date and UDIN rather than an amended copy of the first.

    Take it with you

    Download the Word format

    The Word file carries the same text as the format above, with each X left as a field to fill in. There is no form to complete and no e-mail to give.

    The Word file

    Download (Word)turnover-certificate-format.docx
    • One page, the blocks in the order shown above, the table with three year-lines (add or remove lines as the reader's request needs).
    • Each X is a field for the chartered accountant to fill; the fixed wording is left as it is.
    • It is a format, not a certificate: filling it in does not make it one. The signature, the stamp, the firm's details and the UDIN come from the member who issues it.

    Print the format

    Printing this page gives you the format block alone, on one A4 sheet, with the values still shown as X.

    Useful when a bank officer or a tender desk wants to see what the certificate will look like before it is issued.

    The certificate itself

    Need the signed certificate, with a UDIN?

    A format shows the reader what to expect. The certificate is prepared from your records and signed by a practising chartered accountant, for the reader and the years you name.

    Get it prepared by a CA