CORAA

MSME / Udyam Turnover Verification Certificate Format (CA Issued, Word)

A CA-issued certificate verifying turnover and plant & machinery / equipment investment for MSME/Udyam classification — export turnover shown separately, since it is excluded from the turnover test.

Free · CORAA original — SA-aligned
Updated 27 Jul 2026
Type
Certificate (not an audit opinion)
Tests
Investment (WDV) + turnover, excluding exports
Classify with
MSME Udyam Classification Calculator (see related tools)
UDIN
Required on every CA certificate
Share this template
Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Used as the letterhead block.
Engagement details
The client and period this document is for.
Leave blank if this certificate is being used to support a first-time registration.
Written down value per ITR, excluding land/building, per the Udyam classification rules.
Export turnover is excluded from the turnover criterion under the Udyam classification rules.
What’s inside

An excerpt from the template.

CERTIFICATE OF INVESTMENT AND TURNOVER — MSME/UDYAM CLASSIFICATION

This is to certify the investment in plant & machinery/equipment and turnover of:

Udyam Registration Number: ___

for the financial year ___, for the purpose of classification under the MSME (Micro, Small and Medium Enterprises) composite investment-and-turnover criteria, based on the income-tax return, GST returns and books of account produced before us and the information and explanations given to us.

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

Why is export turnover excluded from the turnover figure on this certificate?
Under the Udyam/MSME classification rules, export turnover of goods or services is specifically excluded when computing the turnover criterion for classification — only domestic turnover counts. This certificate states export turnover separately for reference rather than folding it into the main turnover figure, precisely to avoid overstating an entity's turnover for classification purposes.
Does this certificate tell me whether the entity is Micro, Small or Medium?
No — it certifies the two underlying figures (investment and turnover) but does not itself apply the classification thresholds, since those thresholds can change and depend on both figures simultaneously (an entity must fall within BOTH the investment and turnover limits for a given category). Use CORAA's MSME Udyam Classification Calculator alongside this certificate to determine the resulting category.
What value of plant & machinery should be certified — cost or written-down value?
The Udyam classification rules link the investment figure to the written down value (WDV) as per the entity's income-tax return, not original cost or a fresh valuation — this certificate is worded accordingly ("WDV per ITR") to match how the classification is actually tested.
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