This book serves as a comprehensive guide to understanding the norms for claiming refunds in GST and handling litigation pertaining to GST refunds.
The book intends to serve as a guide for all professionals, including CA, CS, CWA, Advocates, GST Practitioners, and their interns/articles involved in advisory, compliance, and litigation service to their clients.
The Present Publication is the 7th Edition, authored by Aditya Singhania. It is amended by the Finance Act 2022 & updated till 30th April 2022, with the following noteworthy features:
• [Detailed Analysis on each type of Refund & Procedures] which includes the following:
o Refund of excess payment of tax
o Excess balance in cash ledger
o Refunds on account of export on payment of IGST and under LUT
o Refunds on account of supply to/by SEZ
o Deemed exports
• [Detailed Analysis of Import & Export Procedures] including:
o Duty Drawback in the GST era
o EoU in GST
o Budgetary Support Scheme
• [Graded Analysis] starting from the basics, going up to explain
