Taxmann GST Refunds By Aditya Singhania Edition 2020

Taxmann GST Refunds By Aditya Singhania GST Refunds Taxmann

Taxmann GST Refunds By Aditya Singhania GST Refunds Taxmann

Description

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

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