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:
- Refund of excess payment of tax
- Excess balance in cash ledger
- Refunds on account of export on payment of IGST and under LUT
- Refunds on account of supply to/by SEZ
- Deemed exports
- [Detailed Analysis of Import & Export Procedures] including:
- Duty Drawback in the GST era
- EoU in GST
- Budgetary Support Scheme
- [Graded Analysis] starting from the basics, going up to explaining the issues involved in seeking refunds, with the help of the following:
- GST Notifications
- Clarifications issued by the CBIC
- Case Laws from the Supreme Court & High Courts
- Advance Rulings from AAAR & AAR
- [Lucid Language & Tabular Presentation] has been used for a concrete understanding of the subject
- [Comprehensive Coverage with Relevant Illustrations] for doing a detailed analysis of GST refunds
The detailed contents of the book are as follows:
- Introduction to GST Refunds
- Refund Procedures
- Excess Payment of Tax Due to Mistake of Inadvertence
- Excess Balance in Electronic Cash Ledger
- Export & Import Procedures
- Export of Goods and/or Services on Payment of IGST
- Export under Bond or Letter of Undertaking
- Deemed exports
- SEZ Refund Procedures
- Inverted Tax Structure
- Assessment, Provisional Assessment – Finalization of Provisional Assessment, Appeal and any other Order
- Purchases made by Embassies or UN Bodies or Persons Notified under section 55
- Miscellaneous Refunds
- Scheme of Budgetary Support (Refund)
- Financial Assistance (Refund) under ‘Seva Bhoj Yojana’
Details
- Binding : Paperback
- Publisher : Taxmann
- Author : Aditya Singhania
- Edition : 7th Edition 2022
- Language : English
- ISBN-10 : 9789356220454
- ISBN-13 : 9789356220454