Taxmann GST Refunds By Aditya Singhania Edition May 2023

Taxmann GST Refunds By Aditya Singhania Edition 2023

Taxmann GST Refunds By Aditya Singhania Edition 2023

Description

This book provides a comprehensive guide to understanding the norms for claiming refunds in GST and handling litigation about GST refunds.

The book intends to serve as a guide for all professionals, including CA, CS, CWA, Advocates, GST Practitioners, and their interns/articles involved in advisory, compliance, and litigation service to their clients.

The Present Publication is the 8th Edition and has been amended by the Finance Act 2023. This book is authored by Aditya Singhania, with the following noteworthy features:

[Detailed Analysis on each type of Refund & Procedures] which includes the following:

• Refund of excess payment of tax


• Excess balance in electronic cash ledger


• Refunds on account of export on payment of IGST and under LUT


• Refunds on account of supply to/by SEZ


• Deemed exports

[Detailed Analysis of Import & Export Procedures] including:

• Duty Drawback in the GST Era


• EoU in GST


• Budgetary Support Scheme

[Graded Analysis] starting from the basics, going up to explaining the issues involved in seeking refunds, with the help of the following:

• GST Notifications


• Clarifications issued by the CBIC


• Case Laws from the Supreme Court & High Courts


• Advance Rulings from AAAR & AAR

[Lucid Language & Tabular Presentation] has been used for a concrete understanding of the subject

[Comprehensive Coverage with Relevant Illustrations] for doing a detailed analysis of GST refunds

The detailed contents of the book are as follows:

• Introduction to GST Refunds


• Refund Procedures


• Excess Payment of Tax Due to Mistake of Inadvertence


• Excess Balance in Electronic Cash Ledger


• Export & Import Procedures


• Export of Goods and/or Services on Payment of IGST


• Export under Bond or Letter of Undertaking


• Deemed Exports


• SEZ Refund Procedures


• Inverted Tax Structure


• Assessment, Provisional Assessment – Finalization of Provisional Assessment, Appeal and any other Order


• Purchases made by Embassies or UN Bodies or Persons Notified under section 55


• Miscellaneous Refunds


• Scheme of Budgetary Support (Refund)

About the author

Aditya Singhania has authored a few books on GST since the advent of GST, like GST Registration, GST on Transition, GST Refunds, GST Audit & Annual Return, GST Practice Manual, GST on Financial Services, GST New Returns and GST e-invoicing.

He has given his views on crucial developments in GST from time to time in Economic Times, Business Standard, The Hindu, etc. He has also been a panellist on Times Now, BTVI, FIEO, Business Standard, and CII. He has also received a letter of appreciation from the Minister of State of Finance, Shri Arjun Ram Meghwal, on the launch of his first book in 2016, which was published much before the launch of GST in India. He has served as a Deputy General Manager, Taxation, in a reputed Software Company. He has also served as a Senior Manager, Indirect Tax in one of the service sector companies having a turnover of around 80,000 Crores. He handled the framework of tax policies, implementation of changes in GST, business advisory, compliance support, response to notices, summon & litigation, including writ petition pertaining to GST. He has done research on GST and has laid down various conceptual papers. His forte is in analyzing the business situation & accordingly advising the clients by articulating the provisions of the law.

Aditya Singhania promoted a firm by the name Singhania's GST Consultancy & Co., which facilitates advisory, consultancy and litigation services on core indirect tax matters.