GST Refund – A Practical Guide (Fifth Edition)

Published:	10-04-2025
Format:	Paperback
Edition:	Fifth
Extent:	784
ISBN:	978-93-5603-957-5
Imprint:	Commercial Law Publishers (India) Pvt. Ltd.
Dimensions:	242 x 171 mm
MRP:	₹1795/-

About GST Refund – A Practical Guide (Fifth Edition)

About the Book

Part A: Guide - 30 Chapters : (1) Terminology (2) Refund – Grounds & Mechanism (3) Refund – Time Limit (4)  Export of goods with payment of GST (5) Export of services with payment of GST (6) Export of goods and services against Bond/LUT (7) Goods sent out of India without supply (8) Supplies to SEZ-with payment of tax (9) Supplies to SEZ against LUT (10) Deemed Export (11) Inverted Duty (12)  Compensation Cess (13) Consequence of Order or Judgment (14)  Change of place of supply (15)  Electronic Cash Ledger (16) Canteen Store Department (17) U.N., Embassies and other specified Organisations (18) Duty Free Shops (19) Seva Bhoj Yojna (20) Excess payment of tax and casual & non resident persons (21) Unregistered Recipients (21A) Any Other Ground (22)  Application and Acknowledgement (23) Withdrawal of Refund Application (24)  Grant of Provisional Refund (25) Withhold the Refund (26) Processing & Disposal of Refund (27)  Debit & Re-Credit in Electronic Ledgers (28) Interest on Delayed Refund (29) Erroneous Refund and Recovery

Part B: Provisions - 4 Chapters : GST Refund related Sections, Rules, Forms and important Circulars and Instructions

Part C: Highlights, Critics & Suggestions - 2 Chapters : (1) Refund Related Highlights (2) GST Refund – Critics & Suggestions