GST Refunds

This book provides a comprehensive guide to understanding the norms for claiming refunds in GST and handling litigation about GST refunds.

The book intends to serve as a guide for all professionals, including CA, CS, CWA, Advocates, GST Practitioners, and their interns/articles involved in advisory, compliance, and litigation service to their clients.

The Present Publication is the 8th Edition and has been amended by the Finance Act 2023. This book is authored by Aditya Singhania, with the following noteworthy features:

• Detailed Analysis on each type of Refund & Procedures which includes the following:
  • Refund of excess payment of tax
  • Excess balance in electronic cash ledger
  • Refunds on account of export on payment of IGST and under LUT
  • Refunds on account of supply to/by SEZ
  • Deemed exports
• Detailed Analysis of Import & Export Procedures including:
  • Duty Drawback in the GST Era
  • EoU in GST
  • Budgetary Support Scheme
• Graded Analysis starting from the basics, going up to explaining the issues involved in seeking refunds, with the help of the following:
  • GST Notifications
  • Clarifications issued by the CBIC
  • Case Laws from the Supreme Court & High Courts
  • Advance Rulings from AAAR & AAR
• Lucid Language & Tabular Presentation has been used for a concrete understanding of the subject
• Comprehensive Coverage with Relevant Illustrations for doing a detailed analysis of GST refunds

The detailed contents of the book are as follows:

• Introduction to GST Refunds
• Refund Procedures
• Excess Payment of Tax Due to Mistake of Inadvertence
• Excess Balance in Electronic Cash Ledger
• Export & Import Procedures
• Export of Goods and/or Services on Payment of IGST
• Export under Bond or Letter of Undertaking
• Deemed Exports
• SEZ Refund Procedures
• Inverted Tax Structure
• Assessment, Provisional Assessment – Finalization of Provisional Assessment, Appeal and any other Order
• Purchases made by Embassies or UN Bodies or Persons Notified under section 55
• Miscellaneous Refunds
• Scheme of Budgetary Support (Refund)