Taxmann’s GST Refunds by Aditya Singhania


Taxmann’s GST Refunds (As Amended by Finance Act 2022) by Aditya Singhania – 7th Edition 2022.

Taxmann’s GST Refunds (As Amended by Finance Act 2022) by Aditya Singhania – 7th Edition 2022.


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 7th Edition, authored by Aditya Singhania. It is amended by the Finance Act 2022 & updated till 30th 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’

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