GST REFUNDS (Law & Procedure)


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Author : CA. (Dr.) Sanjiv Agarwal & CA. Neha Somani

EDN.: 1st, 2022

ISBN: 978-93-94163-17-1

Pages: 752


Legal and illustrative commentary on interpretation of provisions of GST law on Refunds under CGST Act, 2017/IGST Act, 2017

Topics covered include refund of tax, provisional refund, refund of tax wrongly paid, refund under inverted duty, unjust enrichment, interest on delayed refund, refunds to SEZ/for zero rated supplies, etc.

Supported by judicial pronouncements

Important legal maxims and abbreviations given as Appendices in the book

Authored by subject experts and practicing professionals dealing with similar matters.

SKU: TG-BPG-GST-R-LAP Categories: , , , , ,


Get your copy of ‘GST REFUNDS (Law & Procedure)‘ by CA. (Dr.) Sanjiv Agarwal & CA. Neha Somani. This comprehensive guide provides an in-depth understanding of GST refunds with 15 chapters covering various aspects such as legal frameworks, tax refunds, provisional refunds, and more. With 752 pages, this 1st edition book is a valuable resource. For a limited time, enjoy a flat 27% discount and free shipping. Don’t miss out on this essential reference for mastering GST refunds. ISBN: 978-93-94163-17-1.

Serial Number Chapter
Chapter 1 GST in India — An Overview
Chapter 2 Refunds under GST: Legal Framework
Chapter 3 Legal Terminology and Principles of Interpretation
Chapter 4 Refund of Tax
Chapter 5 Refund under Inverted Duty Structure
Chapter 6 Grant of Provisional Refund
Chapter 7 Refund of Payment of Wrong Tax
Chapter 8 Refund in Certain Cases
Chapter 9 Unjust Enrichment
Chapter 10 Interest on Delayed Refund
Chapter 11 Consumer Welfare Fund
Chapter 12 Refund of IGST on Zero Rated Supplies (Exports)
Chapter 13 Refund of IGST to International Tourist
Chapter 14 Refund of IGST to Special Economic Zone (SEZ)
Chapter 15 Miscellaneous Provisions on Refund
Appendix 1 Abbreviations used in the book
Appendix 2 Meaning of Important Legal Maxims

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