GST Refund: A Practical Guide

​The book "GST Refund - A Practical Guide" by Rakesh Garg & Sandeep Garg is a comprehensive resource aimed at professionals, businesses, and tax practitioners seeking an in-depth understanding of the Goods and Services Tax (GST) refund mechanisms in India. The fifth edition, published in April 2025, has been updated to reflect the latest amendments, including those introduced by the Finance Act, 2025.​

Key Features:

• Exhaustive Commentary in 30 Chapter
• Steps for Clamming- Various types of Refunds
• Refund related provisions Rules forms and Circulars
• Chapter on Highlights and critics and Suggestions

This book is particularly beneficial for chartered accountants, tax professionals, GST consultants and advisors, business owner, entrepreneurs, corporate finance and compliance teams, government officials and tax authorities​. It serves as a practical guide to navigate the complexities of GST refunds, offering detailed insights and step-by-step procedures to ensure compliance and efficient processing.​

Contents at a Glance
About the Authors
Preface
Table of Contents
PART – A – GUIDE
A-1 Terminology
A-2 Refund – Grounds & Mechanism
A-3 Refund – Time Limit
A-4 Export of goods with payment of GST
A-5 Export of services with payment of GST
A-6 Export of goods and services against Bond/LUT
A-7 Goods sent out of India without supply
A-8 Supplies to SEZ-with payment of tax
A-9 Supplies to SEZ against LUT
A-10 Deemed Export
A-11 Inverted Duty
A-12 Compensation Cess
A-13 Consequence of Order or Judgment
A-14 Change of place of supply
A-15 Electronic Cash Ledger
A-16 Canteen Store Department
A-17 U.N., Embassies and other specified Organisations
A-18 Duty Free Shops
A-19 Seva Bhoj Yojna
A-20 Excess payment of tax and casual & non resident persons
A-21 Unregistered Recipients
A-21A Any Other Ground
A-22 Application and Acknowledgement
A-23 Withdrawal of Refund Application
A-24 Grant of Provisional Refund
A-25 Withhold the Refund
A-26 Processing & Disposal of Refund
A-27 Debit & Re-Credit in Electronic Ledgers
A-28 Interest on Delayed Refund
A-29 Erroneous Refund and Recovery
PART – B – PROVISIONS
B1 GST Refunds Related Sections
B2 GST Refunds Related Rules
B3 GST Refunds Related Forms
B4 Refund Related Important Circulars and Instructions
PART – C – CRITICS / SUGGESTIONS
C-1 Refunds Related Highlights
C-2 GST Refund – Critics & Suggestions