GST Refund A Practical Guide

Name: GST Refund A Practical Guide
Brand: commerciallawpublishers
SKU: gst-refund-a-practic-mjpgesfx-zahv
Price: 1436 INR
Availability: InStock
Author: Rakesh Garg
ISBN: 978-93-5603-957-5

by Rakesh Garg (Author)| Publisher: commerciallawpublishers

₹1436M.R.P.: ₹1795

save ₹359 (20%)

Free delivery on orders above ₹750

Free Delivery

On orders above ₹750

2 Days Return

Easy returns & refunds

Cash on Delivery

Pay when you receive

Secure Payment

100% secure transactions

Certified Product

Authentic & verified

Product Details

ISBN-13

978-93-5603-957-5

Publisher

commerciallawpublishers

Language

English

Edition

5th Edition April, 2025

About the Author

Adv. (CA) Rakesh Garg, a graduate of Shri Ram College of Commerce, Delhi and member of the Institute of Chartered Accountants of India, has been in profession for almost 40 years and has specialization in Sales Tax, VAT, Service Tax, and GST. He has authored a number of books during the last more than 20 years. His first book ?Law of Sales Tax on Works Contract in Delhi? was released in 1999. Amongst others, his well-recognized books are: - Delhi VAT Ready Reckoner Concepts of Central Sales Tax Goods under Sales Tax Laws Service Tax Ready Reckoner Migration to GST ? Enrolment, Transition and Safeguards GST Laws Manual ? Acts, Rules and Forms, 2017 Guide to GST on Services ? HSN Code wise taxability of all services Handbook of GST in India GST Notices, Scrutiny, Assessment and Adjudication GST ? Law, Practice and Procedure (In Two Volumes) These books have not only been referred extensively by the business community and professionals but also appreciated by the Government Taxation Departments. For several years, he has been an advisor and convener of Indirect Tax Study Circle of N.I.R.C. of the I.C.A.I., who has also conferred upon him the Award for Exemplary Services for authoring books and contributing as faculty in seminars. He has presented papers on Sales Tax/VAT and Service Tax in countless meetings with Professionals, Corporates, CII and other Trade Associations; and contributed as faculty in training programs organized by the Revenue Departments for its officers.

About the Book

This 5th Edition of GST Refund – A Practical Guide, authored by Rakesh Garg, LL.B., CA and Sandeep Garg, CMA, FCA, is a comprehensive and authoritative reference on the law and procedure relating to GST refunds. Meticulously updated as per the Finance Act, 2025, this book is an essential tool for tax practitioners, corporate professionals, and departmental officers involved in GST compliance and dispute resolution.

Key Features include:
• Exhaustive commentary spread over 30 well-structured chapters.
• Step-by-step procedures for claiming different categories of GST refunds including excess payment, exports, inverted duty structure, deemed exports, and more.
• Detailed coverage of refund-related provisions under the CGST, SGST, IGST, and Compensation Cess laws.
• Compilation of relevant Rules, Forms, Circulars, and Notifications with practical illustrations.
• Chapters on Highlights, Critiques, and Suggestions to help practitioners avoid common errors and improve compliance efficiency.
• Comprehensive discussion on limitation periods, documentation, and evidentiary requirements for refund claims.
• Fully updated with the latest case law, statutory amendments, and administrative guidelines up to April 2025.

This edition is ideal for:
• Chartered Accountants, Cost Accountants, and Company Secretaries
• Legal professionals specializing in indirect tax litigation
• Corporate tax managers and compliance teams
• GST officers, departmental trainees, and academic researchers

By offering a balanced blend of legal interpretation and procedural clarity, this book empowers professionals to secure legitimate refunds efficiently while staying compliant with the evolving GST framework.