GST Refund – A Practical Guide

Description

Contents 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 Contents at a Glance (x)

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 …………………………………………….. A27-1

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

Additional information

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