GST Refund - A Practical Guide

by Rakesh Garg & Sandeep Garg

Preamble and Precautions

PART – A – GUIDE

A-1 Terminology	A1-1
A-2 Refund – Grounds & Mechanism	A2-1
A-3 Refund – Time Limit	A3-1
A-4 Export of goods with payment of GST	A4-1
A-5 Export of services with payment of GST	A5-1
A-6 Export of goods and services against Bond/LUT	A6-1
A-7 Goods sent out of India without supply	A7-1
A-8 Supplies to SEZ-with payment of tax	A8-1
A-9 Supplies to SEZ against LUT	A9-1
A-10 Deemed Export	A10-1
A-11 Inverted Duty	A11-1
A-12 Compensation Cess	A12-1
A-13 Consequence of Order or Judgment	A13-1
A-14 Change of place of supply	A14-1
A-15 Electronic Cash Ledger	A15-1
A-16 Canteen Store Department .	A16-1
A-17 U.N., Embassies and other specified Organisations	A17-1
A-18 Duty Free Shops	A18-1
A-19 Seva Bhoj Yojna	A19-1
A-20 Excess payment of tax and casual & non resident persons	A20-1
A-21 Unregistered Recipients	A21-1
A-21A Any Other Ground	A21A-1
A-22 Application and Acknowledgement	A22-1
A-23 Withdrawal of Refund Application	A23-1
A-24 Grant of Provisional Refund	A24-1
A-25 Withhold the Refund	A25-1
A-26 Processing & Disposal of Refund	A26-1
A-27 Debit & Re-Credit in Electronic Ledgers	A27-1
A-28 Interest on Delayed Refund	A28-1
A-29 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

C-1 Refunds Related Highlights	C1-1
C-2 GST Refund – Critics & Suggestions	C2-1

About the Author

Rakesh Garg & Sandeep Garg

Sandeep Garg CMA, FCA, a graduate from Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for almost 30 years. He has co-authored a number of books in past more than 20 years. Amongst others, his well-recognized books are:

Delhi Sales Tax Ready Reckoner
Hand Book for NGOs and NPOs
Migration to GST - Enrolment, Transition and Safeguards
GST Refund – A Practical Guide
Handbook of GST in India
GST Laws Manual – Acts, Rules and Forms
GST Guide with Ready Reckoner
Guide to GST on Services – (HSN Code wise taxability of all services)

He has vast experience in the field of indirect taxation, GST process review and implementation. The NIRC of the I.C.A.I. conferred upon him the Award for Exemplary Services for authoring books in the year 2000. He has also presented papers and contributed as faculty in training programs at various forums.

Rakesh Garg LLB, FCA, a graduate of Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for more than 38 years and has specialization in Sales Tax, VAT, Service Tax, and now, GST. He has authored a number of books during the last more than 20 years. His first book “Law of Sales Tax on Works Contract in Delhi” was released in 1999. Amongst others, his well-recognized books are:

Delhi VAT Ready Reckoner
Concepts of Central Sales Tax
Goods under Sales Tax Laws
Service Tax Ready Reckoner
Migration to GST - Enrolment, Transition and Safeguards
GST Refund – A Practical Guide
Handbook of GST in India
GST Laws Manual – Acts, Rules and Forms
GST Guide with Ready Reckoner
Guide to GST on Services – (HSN Code wise taxability of all services)

These books have not only been referred extensively by the business community and professionals but also appreciated by the Government Taxation Departments.
For several years, he has been an advisor and convener of Indirect Tax Study Circle of N.I.R.C. of the I.C.A.I., who has also conferred upon him the Award for Exemplary Services for authoring books and contributing as faculty in seminars.
He has presented papers on Sales Tax/VAT and Service Tax in countless meetings with Professionals, Corporates, CII and other Trade Associations; and contributed as faculty in training programs organized by the Revenue Departments for its officers.

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