Description
Taxmann Publications Gst Refunds 6Th Edition 2020 by Aditya Singhania
Incorporating:
Refund procedures
Refund of excess payment of tax
Refund of excess balance in electronic cash ledger
Export & Import Procedures
Duty drawback in GST
EOU status in GST
Export of goods and /or services on payment of IGST
Export under bond or letter of undertaking
SEZ Refund Procedures
Deemed exports
Budgetary support scheme
Miscellaneous Refunds
Synchronization with GST common portal
All relevant Notifications and Circulars
Case Laws on GST Refunds
Table of Contents
1 Introduction to GST refund
2 Refund Procedures
3 Excess payment of tax due to mistake or inadvertence
4 Excess Balance in Electronic Cash Ledger
5 Export procedures
6 Export of goods and/or services on payment of IGST
7 Export under bond or letter of undertaking
8 Deemed Exports
9 SEZ refund procedures
10 Inverted Duty Structure
11 Assessment, Provisional Assessment – Finalization of Provisional Assessment, Appeal and any other Order
12 Purchases made by embassies or UN bodies or persons notified under section 55
13 Miscellaneous Refunds
14. SCHEME OF BUDGETARY SUPPORT (REFUND)
15. FINANCIAL ASSISTANCE (REFUND) UNDER ‘SEVA BHOJ YOJANA’ SCHEME
Appendices