PART – A – GUIDE
A-1 Terminology ……………………………………………………………………………. A1-1
A-2 Refund – Grounds & Mechanism …………………………………………………. A2-1
A-3 Refund – Time Limit …………………………………………………………………. A3-1
A-4 Export of Goods with payment of GST …………………………………………. A4-1
A-5 Export of Services with payment of GST ……………………………………….. A5-1
A-6 Export of Goods and Services against Bond/LUT …………………………… A6-1
A-7 Goods sent out of India without supply …………………………………………. A7-1
A-8 Supplies to SEZ-with payment of tax…………………………………………….. A8-1
A-9 Supplies to SEZ against LUT ………………………………………………………. A9-1
A-10 Deemed Export ………………………………………………………………………. A10-1
A-11 Inverted Duty ………………………………………………………………………… A11-1
A-12 Compensation Cess …………………………………………………………………. A12-1
A-13 Consequence of Order or Judgment ……………………………………………. A13-1
A-14 Change of place of supply …………………………………………………………. A14-1
A-15 Electronic Cash Ledger ……………………………………………………………. A15-1
A-16 Canteen Store Department ……………………………………………………….. A16-1
A-17 U.N., Embassies and other specified Organisations ……………………….. A17-1
A-18 Duty Free Shops …………………………………………………………………….. A18-1
A-19 Seva Bhoj Yojna …………………………………………………………………….. A19-1
A-20 Excess Payment of Tax and Casual & Non resident Persons ……………. A20-1
A-21 Unregistered Recipients ……………………………………………………………. A21-1
A-21A Any Other Ground …………………………………………………………………A21A-1
A-22 Application and Acknowledgement ……………………………………………. A22-1
A-23 Withdrawal of Refund Application …………………………………………….. A23-1
A-24 Grant of Provisional Refund ……………………………………………………… A24-1
A-25 Withhold the Refund ……………………………………………………………….. A25-1
A-26 Processing & Disposal of Refund ……………………………………………….. A26-1
A-27 Debit & Re-Credit in Electronic Ledgers……………………………………….. A27-1
A-28 Interest on Delayed Refund ………………………………………………………. A28-1
A-29 Erroneous Refund and Recovery ………………………………………………… A29-1
PART – B – PROVISIONS
B-1 GST Refunds Related Sections ………………………………………………………B1-1
B-2 GST Refunds Related Rules ………………………………………………………….B2-1
B-3 GST Refunds Related Forms …………………………………………………………B3-1
B-4 Refund Related Important Circulars and Instructions …………………………B4-1
PART – C – HIGHLIGHTS / CRITICS /
SUGGESTIONS
C-1 Refund Related Highlights …………………………………………………………… C1-1
C-2 GST Refund – Critics & Suggestions ……………………………………………… C2-1
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