This book serves as a comprehensive guide to understanding the norms for claiming refunds in GST and handling litigation pertaining to 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 7^th Edition, authored by Aditya Singhania. It is amended by the Finance Act 2022 & updated till 30^th April 2022, 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 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)
• Financial Assistance (Refund) under ‘Seva Bhoj Yojana’