GST Refund – A Practical Guide

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

• B-1 GST Refunds Related Sections ...............................................................B1-1
• B-2 GST Refunds Related Rules ...................................................................B2-1
• B-3 GST Refunds Related Forms ..................................................................B3-1
• B-4 Refund Related Important Circulars and Instructions ..............................B4-1

PART – C – HIGHLIGHTS / CRITICS /

SUGGESTIONS

• C-1 Refund Related Highlights ..................................................................... C1-1
• C-2 GST Refund – Critics & Suggestions ......................................................