GST Refund - A Practical Guide
by Rakesh Garg & Sandeep GargBook Currently Unavailable
This book is no longer available and has been discontinued
Browse Other BooksContents at a Glance
| About the Authors | v |
| Preface | vii |
| Table of Contents | xi |
| PART – A | |
| GUIDE A1 Terminology | A1-1 |
| A2 Refund – Grounds & Mechanism | A2-1 |
| A3 Refund – Time Limit | A3-1 |
| A4 Export of goods with payment of GST | A4-1 |
| A5 Export of services with payment of GST | A5-1 |
| A6 Export of goods and services against Bond/LUT | A6-1 |
| A7 Goods sent out of India without supply | A7-1 |
| A8 Supplies to SEZ-with payment of tax | A8-1 |
| A9 Supplies to SEZ against LUT | A9-1 |
| A10 Deemed Export | A10-1 |
| A11 Inverted Duty | A11-1 |
| A12 Compensation Cess | A12-1 |
| A13 Consequence of Order or Judgment | A13-1 |
| A14 Change of place of supply | A14-1 |
| A15 Electronic cash ledger | A15-1 |
| A16 Canteen Store Department | A16-1 |
| A17 U.N., Embassies and other specified Organisations | A17-1 |
| A18 Duty Free Shops | A18-1 |
| A19 Seva Bhoj Yojna | A19-1 |
| A20 Excess payment of tax | A20-1 |
| A21 Unregistered Recipients | A21-1 |
| A21A Any other ground | A21A-1 |
| A22 Application and Acknowledgement | A22-1 |
| A23 Withdrawal of Refund Application | A23-1 |
| A24 Grant of Provisional Refund | A24-1 |
| A25 Withhold the Refund | A25-1 |
| A26 Processing & Disposal of Refund | A26-1 |
| A27 Debit & Re-credit in Electronic Ledgers | A27-1 |
| A28 Interest on Delayed Refund | A28-1 |
| A29 Erroneous Refund and Recovery | A29-1 |
| PART – B | |
| PROVISIONS | |
| B1 GST Refunds Related Sections | B1-1 |
| B2 GST Refunds Related Rules | B2-1 |
| B3 GST Refunds Related Forms | B3-1 |
| B4 Refund Related Important Circulars and Instructions | B4-1 |
| PART – C | |
| CRITICS/ SUGGESTIONS | |
| C1 Refunds related Highlights | C1-1 |
| C2 GST Refund – Critics & Suggestions | C2-1 |
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