CAclubIndia LogoBooks
Academy Books Coaching CCI PRO My Orders

GST Refunds

by Aditya Singhania

GST Refunds

by Aditya Singhania

Book Currently Unavailable

This book is no longer available and has been discontinued

Browse Other Books

Contents

1

INTRODUCTION TO GST REFUNDS

1.1 Introduction 1
1.2 Refund provision in GST Law1
1.3 Scope of refund in GST Law4
1.4 Provisions of Refund as per section 545
1.5 Exhaustive list of refunds in GST 12
1.6 Functionalities available at the GST common portal [As on 28th August, 2021] 14
1.7 Refund options available at the GST common portal 20
1.8 Only one application for each category of refund during a single tax period 21
1.9 Refund of taxes paid under existing laws 21
1.10 Significance of relevant date for the purpose of refund 26

2

REFUND PROCEDURES

2.1 Application to accompanied with documentary evidence 37
2.2 Declara tion / certification40
2.3 Processing of refund claim42
2.4 Filing of application for claiming refund in GST RFD-OI 44
2.5 Generation of Application Reference Number (ARN) 50
2.6 Transfer of application from GST common portal to jurisdictional proper officer51
2.7 Assignment of application to the Centre or State51
2.8 Application deemed to be filed52
2.9 Refund application to filed only after filing of all returns 52
2.10 Periodicity of filing refund application 53
2.11 Acknowledgement of the refund claim application55
    2.11-1 Application relates to refund from Electronic Cash Ledger
55
    2.11-2 Application relates to refund other than from Electronic Cash Ledger
55
2.12 Issuance of acknowledgement or deficiency memo57
2.13 Deficiencies in the refund application 57
2.14 Processing of refund claim on account of zero-rated supply 60
2.15 Order sanctioning refund66
2.16 Withholding of refund claim/deduction of dues from the refund claim 72
2.17 Issuance of show cause notice, reply and order75
2.18 Issue of refund order76
2.19 No refund if refund claim amount is less than INR 1000 82
2.20 Withdrawal of refund application 82
2.21 Order sanctioning interest on delayed refunds 83
2.22 Consumer Welfare Fund 87
2.23 Shift from manual filing & processing of application to the online filing & prcxessing 90
2.24 Claim for refund filed by an Input Service Distributor, a person paying tax under section 10 or a non-resident taxable person102
2.25 Nil refund application 103
2.26 Recredit in the electronic credit ledger where the taxpayer deposits the erroneous refund sanctioned to him 105
2.27 Procedure relating to sanction, post-audit and review of refund claims 107

3

EXCESS PAYMENT OF TAX DUE TO MISTAKE OR INADVERTENCE

3.1 Excess payment of tax, if any 117
3.2 Time limit for making application 121
3.3 Relevant date 121
3.4 Documentary evidence 121
3.5 Procedure for filing an application for refund of excess payment of tax121

4

EXCESS BALANCE IN ELECTRONIC CASH LEDGER

4.1 Excess balance in electronic cash ledger 125
4.2 Time limit for making application 127
4.3 Dæurnentary evidence 127
4.4 Procedure for filing an application for refund of excess balance in electronic cash ledger 127
4.5 Transfer of Tax/Interest/Penalty/Fee/Any other amount in the electronic cash ledger under CGST Act to electronic cash ledger of another Acts 131
4.6 Refund of amount deposited in the electronic cash ledger by the IRP/RP 132

5

EXPORT AND IMPORT PROCEDURES

5.1 Zero rated supply 133
5.2 Export of gcxxls and/or services 135
    5.2-1 Exports can be of goods and/or services
135
    5.2-2 Realization of export proceeds in Indian Rupee
140
    5.2-3 Meaning of India in the context of GST
142
    5.2-4 State in the context of GST
143
    5.2-5 Tax treatment by the exporter of services outsources a portion of the services contract to another person located outside India
144
    5.2-6 Clarification on doubts related to supply of Information Technology enabled Services (ITeS)
145
    5.2-7 Clarification regarding supply of Information Technology enabled Services
148
    5.2-8 Clarification in respect of gocxls sent/taken out of India for exhi bition or on consignment basis for export promotion
148
    5.2-9 Exports by Posts
153
5.3 Documents for export of taxable and/or exempted supplies154
5.4 GSTIN/PAN/UIN mandatory information in Shipping Bill 155
5.5 Ways of export155
    5.5-1 On payment of IGST which can be claimed as refund after the goods have been exported
155
    5.5-2 Under bond or Letter of Undertaking (LUT) without payment of IGST
156
5.6 Possible scenarios of refund in case of exports163
5.7 Done away with ARE I/ARE 2 164
5.8 GST on duty credit scrips 164
5.9 Export of goods to Nepal and Bhutan166
5.10 Details required to be furnished in GSTR-I by the Exporters167
5.11 Status of Export Oriented Unit (EOU) Scheme 169
5.12 Imports 174
    5.12-1 Taxability of imports under GST
174
    5.12-2 Applicability of IGST/GST on goods transferred/sold WHILE BEING DEPOSITED in a customs bonded warehouse
175
    5.12-3 Treatment of high seas sales in GST
178
    5.12-4 Treatment of irnBjrt of goods and services by SEZs in GST
179
    5.12-5 Treatment of irnmjrt of services in GST
179

6

EXPORT OF GOODS AND/OR SERVICES ON PAYMENT OF IGST

6.1 Processing of IGST refund 183
6.2 Export on payment of IGST 189
    6.2-1 Refund of IGST paid on exports of goods
189
    6.2-2 Refund of IGST paid on exports of services
244

7

EXPORT UNDER BOND OR LETTER OF UNDERTAKING

7.1 Export under Bond or Letter of Undertaking 264
    7.1-1 Refund of tax paid on exports of goods under Bond or Letter of Undertaking
304
    7.1-2 Refund of tax paid on exports of SERVICES under Bond or Letter of Undertaking
321
7.2 Procedure to file an application for refund of Input Tax Credit accumulated on account of exports of goods or services with-out payment of tax 326

8

DEEMED EXPORTS

8.1 Deemed exports 335
8.2 Deemed exmn•ts only in case of supply of goods335
8.3 Recommendation of GST Council to consider transactions as deemed exports335
8.4 Supplies notified as deemed exports336
8.5 Furnishing details of deemed exports in the GST return 337
8.6 Claim of refund in case of deemed exports 337
8.7 Claim of refund by the recipient338
8.8 Claim of refund by the supplier 338
8.9 Time limit for making application 344
8.10 Relevant date 344
8.11 Documentary evidence 344
8.12 Procedure to file an application for refund as a recipient of deemed exports 345
8.13 Procedure to file an application for refund as a supplier of deemed exports 351

9

SEZ REFUND PROCEDURES

9.1 Outward supplies made to SEZ units/ developers 357
9.2 Outward supplies made by SEZ units/developers 359
9.3 Supply to SEZ unit/developer as Zero-rated supply 362
9.4 Two options to make supply to SEZ 364
9.5 Refund in respect of supply of goods and/or services to SEZ unit/' developer 365
9.6 Supply on payment of IGST 365
    9.6-1 Procedure to file an application for refund on account of supply of gcxjds or services to SEZ unit/developer with payment of tax
371
9.7 Supply to SEZ unit/developer under Bond or Letter of Undertaking 377
    9.7-1 Procedure to file an application for refund on account of supply of gocxls or services to SEZ unit/developer without payment of tax
391

10

INVERTED TAX STRUCTURE

10.1 Credit accumulation due to inverted tax structure 397
10.2 Formula for calculation of refund amount in case of inverted tax structure412
10.3 Prerequisite for claiming refund of accumulated ITC 431
10.4 Supplies to Merchant Exporters431
10.5 Time limit for making application 436
10.6 Relevant date 436
10.7 Procedure to file an application for refund of input tax credit accumulated on account of Inverted duty structure 440

11

ASSESSMENT, PROVISIONAL ASSESSMENT-FINALIZATION OF PROVISIONAL ASSESSMENT,APPEAL AND ANY OTHER ORDER

11.1 On type of Order Assessment, Provisional Assessment - Finalization of ptovisional assessment, appeal and any other Order450
11.2 Time Limit for making application453
11.3 Relevant Date 453
11.4 Documentary Evidence 453
11.5 Procedure to file an application for refund on account of Assessment/ Provisional Assessment/ Appeal/ Any other order 455

12

PURCHASES MADE BY EMBASSIES OR UN BODIES OR PERSONS NOTIFIED UNDER SECTION 55

12.1 Introduction for persons holding Unique Identification Number (UIN) 458
12.2 Status of registration for UIN's 458
12.3 Filing of return by UIN agencies 459
12.4 Refund of tax payment on inward supplies made by specialized agency, etc. 459
12.5 Application for claim of refund 462
12.6 Manual submission of GST RFD-IO Form 467
12.7 Procedure to claim refund under section 54(2) [e. by Embassies,International Organisations, etc. 468
12.8 Refund in case of canteen stores department under Ministry of Defence 471

13

MISCELLANEOUS REFUNDS

13.1 Refund in case of International Tourists 476
13.2 Refund in other cases 477
13.3 Refund in case of casual taxable person or non-resident taxable person 485
13.4 Refund in case of duty free shops 486
13.5 Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for pericxl prior to merger with LIT. of Dadra & Nagar Haveli 500
13.6 Refund by unregistered persons 501
13.7 Miscellaneous refunds505

14

SCHEME OF BUDGETARY SUPPORT (REFUND)

About the Author

Aditya Singhania

Aditya Singhania

Aditya Singhania has authored a few books on GST since the advent of GST, like GST Registration, GST on Transition, GST Refunds, GST Audit & Annual Return, GST Practice Manual, GST on Financial Services, GST New Returns and GST e-invoicing. He has given his views on crucial developments in GST from time to time in Economic Times, Business Standard, The Hindu, etc. He has also been a panellist on Times Now, BTVI, FIEO, Business Standard, and CII. He has also received a letter of appreciation from the Minister of State of Finance, Shri Arjun Ram Meghwal, on the launch of his first book in 2016, which was published much before the launch of GST in India. He has served as a Deputy General Manager, Taxation, in a reputed Software Company. He has also served as a Senior Manager, Indirect Tax in one of the service sector companies having a turnover of around 80,000 Crores. He handled the framework of tax policies, implementation of changes in GST, business advisory, compliance support, response to notices, summon & litigation, including writ petition pertaining to GST. He has done research on GST and has laid down various conceptual papers. His forte is in analyzing the business situation & accordingly advising the clients by articulating the provisions of the law.

View other books from GST
GST Refunds
Publisher: Taxmann
Pages: 552
Language: Hindi
ISBN: 9789357782531
₹ 1445 Price : ₹ 1695
Price Inclusive of Delivery Charges
Save ₹250 (15% OFF)
Share :

Have Questions About This Book?

Our course advisors are here to help you make the right decision for your career growth.

Schedule a Call
Live Chat
Other books
Formation, Management & Taxation of Charitable & Religious Trusts & Institutions
Formation, Management & Taxation of Charitable & Religious Trusts & Institutions
Ram Dutt Sharma
CA/CMA INTER COMBO - COLOURED EASY NOTES + QUESTION BANK
CA/CMA INTER COMBO - COLOURED EASY NOTES + QUESTION BANK
CA Aarish Khan
CA/CMA INTER EASY NOTES COLOURED
CA/CMA INTER EASY NOTES COLOURED
CA Aarish Khan
CA/CMA INTER INCOME TAX QUESTION BANK
CA/CMA INTER INCOME TAX QUESTION BANK
CA Aarish Khan
GST (IDT) Book - 4th Edition | May, Sept 2026 & Jan 2027 Attempt
GST (IDT) Book - 4th Edition | May, Sept 2026 & Jan 2027 Attempt
CA Arpita Tulsyan
View All Books
Join Us !!

List your Books

Share your knowledge and help shape the next generation of tech-savvy CA & Tax professionals while building a rewarding career in education.

Get Started


14.1 Background 506
14.2 Budgetary support scheme by Central Government507
14.3 Determination of the amount of budgetary support 510
14.4 Inspection of the eligible unit 513
14.5 Manner of budgetary support 513
14.6 Præedure for manual disbursal of budgetary support514
14.7 Procedure for online registration and online filing of claims for disbursal of budgetary support 520
14.8 Budgetary scheme provisions 522
14.9 Affidavit-cum-indemnity bond523
14.10 Budgetary sup1X)rt scheme by State of Jammu and Kashmir 524
14.11 GST Ik•rspective of New Central Sector Scheme for Industrial Development of Jammu & Kashmir532