GST Refunds (Law & Procedure)
- Year of Publication: 2022
- ISBN: 978-93-94163-17-1
- No.of Pages: 745
This Book on all types of ‘Refunds’ under GST regime is a focused commentary on law, rules and procedural aspects of refunds — eligibility, export/SEZ refunds, refunds on account of inverted duty structure, Consumer Welfare Fund, IGST/ITC refunds, etc. under the Goods and Services Tax (GST) laws, i.e., CGST Act, 2017, IGST Act, 2017 and State laws.
Timely refund mechanism is essential in tax administration, as it facilitates trade through release of blocked funds for working capital, expansion and modernisation of existing business. The provisions pertaining to refund contained in the GST law aim to streamline and standardise the refund procedures under GST regime.
The law and procedural aspects of refund under GST has been a subject matter of frequent changes and experiments based on need of taxpayers and procedural issues. The book deals with the dynamic and ever evolving topic of ‘refunds’ comprehensively dwelling upon almost all aspects and all types of refunds under GST laws and rules.
The Book is comprised of fifteen (15) chapters explaining the entire gamut of law and procedure on Refunds under the GST regime. The rules and forms to be used are also provided in the Annexures to Chapters along with relevant CBIC clarifications.
Dr. Sanjiv Agarwal, M.Com, FCA, FCS, ACIS (UK), aged 60, is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Fellow member of the Institute of Company Secretaries of India (ICSI) besides being an associate member of the Institute of Chartered Secretaries and Administration, London (UK). He is also a postgraduate in Accountancy and Business Statistics from the University of Rajasthan, Jaipur. Dr. Agarwal has over thirty-five years of professional experience as a practicing Chartered Accountant with vast exposure Indirect Taxation including Service Tax, Goods and Services Tax (GST), corporate laws, corporate governance and financial services.
Ms. Neha Somani, ACA is a promising Chartered Accountant in practice having qualified in November 2014. Thereafter, since April 2015 she is associated with M/s Agarwal Sanjiv & Company, Chartered Accountants, dealing in Indirect Taxes with a specific focus on Service Tax, Customs and Goods and Services Tax. She has worked in different areas of Indirect Tax which, inter alia, include handling tax advisory, adjudication, litigation, GST audits and training
About Taxsutra:
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
About Bharat Law House Pvt Ltd
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2022
- ISBN: 978-93-94163-17-1
- No.of Pages: 745
This Book on all types of ‘Refunds’ under GST regime is a focused commentary on law, rules and procedural aspects of refunds — eligibility, export/SEZ refunds, refunds on account of inverted duty structure, Consumer Welfare Fund, IGST/ITC refunds, etc. under the Goods and Services Tax (GST) laws, i.e., CGST Act, 2017, IGST Act, 2017 and State laws.
Timely refund mechanism is essential in tax administration, as it facilitates trade through release of blocked funds for working capital, expansion and modernisation of existing business. The provisions pertaining to refund contained in the GST law aim to streamline and standardise the refund procedures under GST regime.
The law and procedural aspects of refund under GST has been a subject matter of frequent changes and experiments based on need of taxpayers and procedural issues. The book deals with the dynamic and ever evolving topic of ‘refunds’ comprehensively dwelling upon almost all aspects and all types of refunds under GST laws and rules.
The Book is comprised of fifteen (15) chapters explaining the entire gamut of law and procedure on Refunds under the GST regime. The rules and forms to be used are also provided in the Annexures to Chapters along with relevant CBIC clarifications.
Dr. Sanjiv Agarwal, M.Com, FCA, FCS, ACIS (UK), aged 60, is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Fellow member of the Institute of Company Secretaries of India (ICSI) besides being an associate member of the Institute of Chartered Secretaries and Administration, London (UK). He is also a postgraduate in Accountancy and Business Statistics from the University of Rajasthan, Jaipur. Dr. Agarwal has over thirty-five years of professional experience as a practicing Chartered Accountant with vast exposure Indirect Taxation including Service Tax, Goods and Services Tax (GST), corporate laws, corporate governance and financial services.
Ms. Neha Somani, ACA is a promising Chartered Accountant in practice having qualified in November 2014. Thereafter, since April 2015 she is associated with M/s Agarwal Sanjiv & Company, Chartered Accountants, dealing in Indirect Taxes with a specific focus on Service Tax, Customs and Goods and Services Tax. She has worked in different areas of Indirect Tax which, inter alia, include handling tax advisory, adjudication, litigation, GST audits and training
About Taxsutra:
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
About Bharat Law House Pvt Ltd
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
