GST REFUNDS (LAW & PROCEDURE) BY SANJIV AGARWAL & NEHA SOMANI

Bharat G S T Refunds (Law & Procedure) By CA. (Dr.) Sanjiv Agarwal

GST REFUNDS (LAW & PROCEDURE) BY SANJIV AGARWAL & NEHA SOMANI

Content

Chapter 1       GST in India — An Overview

Chapter 2       Refunds under GST: Legal Framework

Chapter 3       Legal Terminology and Principles of Interpretation

Chapter 4       Refund of Tax

Chapter 5       Refund under Inverted Duty Structure

Chapter 6       Grant of Provisional Refund

Chapter 7       Refund of Payment of Wrong Tax

Chapter 8       Refund in Certain Cases

Chapter 9       Unjust Enrichment

Chapter 10     Interest on Delayed Refund

Chapter 11     Consumer Welfare Fund

Chapter 12     Refund of IGST on Zero Rated Supplies (Exports)

Chapter 13     Refund of IGST to International Tourist

Chapter 14     Refund of IGST to Special Economic Zone (SEZ)

Chapter 15     Miscellaneous Provisions on Refund

Appendix 1    Abbreviations used in the book

Appendix 2    Meaning of Important Legal Maxims