GST REFUNDS (Law & Procedure)


(Flat 27% Discount for a limited period + Free Shipping )

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

Additional information




There are no reviews yet.

Be the first to review “GST REFUNDS (Law & Procedure)”