Explore “GST Refund – A Practical Guide” by Rakesh Garg and Sandeep Garg, a vital resource for understanding GST refunds, now in its 5th Edition 2025. This practical guide, published by Commercial Law Publishers, spans 784 pages and provides thorough insights into the GST refund process. Perfect for professionals and students alike, this book is currently available at a flat 25% discount  for a limited period. Don’t miss this opportunity to enhance your GST knowledge—ISBN: 9789356039575.

ChapterContentPage
A1TERMINOLOGYA1-1
A2REFUND – GROUNDS & MECHANISMA2-1
A3REFUND – TIME LIMITA3-1
A4EXPORT OF GOODS WITH PAYMENT OF GSTA4-1
A5EXPORT OF SERVICES WITH PAYMENT OF GSTA5-1
A6EXPORT OF GOODS AND SERVICES AGAINST BOND/LUTA6-1
A7GOODS SENT OUT OF INDIA WITHOUT SUPPLYA7-1
A8SUPPLIES TO SEZ-WITH PAYMENT OF TAXA8-1
A9SUPPLIES TO SEZ AGAINST LUTA9-1
A10DEEMED EXPORTA10-1
A11INVERTED DUTYA11-1
A12COMPENSATION CESSA12-1
A13CONSEQUENCE OF ORDER OR JUDGMENTA13-1
A14CHANGE OF PLACE OF SUPPLYA14-1
A15ELECTRONIC CASH LEDGERA15-1
A16CANTEEN STORE DEPARTMENTA16-1
A17U.N., EMBASSIES AND OTHER SPECIFIED ORGANISATIONSA17-1
A18DUTY FREE SHOPSA18-1
A19SEVA BHOJ YOJNAA19-1
A20EXCESS PAYMENT OF TAX AND CASUAL & NON-RESIDENT
PERSONS
A20-1
A21UNREGISTERED RECIPIENTSA21-1
A22APPLICATION AND ACKNOWLEDGEMENTA22-1
A23WITHDRAWAL OF REFUND APPLICATIONA23-1
A24GRANT OF PROVISIONAL REFUNDA24-1
A25WITHHOLD THE REFUNDA25-1
A26PROCESSING & DISPOSAL OF REFUNDA25-1
A27DEBIT & RE-CREDIT IN ELECTRONIC LEDGERSA25-1
A28INTEREST ON DELAYED REFUNDA25-1
A29ERRONEOUS REFUND AND RECOVERYA25-1
B1GST REFUNDS RELATED SECTIONSB1-1
B2GST REFUNDS RELATED RULESB2-1
B3GST REFUNDS RELATED FORMSB3-1
B4REFUND RELATED IMPORTANT CIRCULARS AND
INSTRUCTIONS
B4-1
C1REFUND RELATED HIGHLIGHTS7C1-1
C2GST REFUND – CRITICS & SUGGESTIONSC2-1