GST Refunds 8th Edition 2023

GST Refunds – 8th Edition 2023 is an authoritative and practical reference for professionals and businesses dealing with GST refund claims. Refunds under GST involve complex procedures, strict timelines, and detailed documentation, often leading to disputes and litigation. This book simplifies the refund framework with a structured, step-by-step approach. It covers all major categories of GST refunds, including refund of excess tax paid, input tax credit (ITC), export refunds, deemed export refunds, and refunds under inverted duty structure. The book explains applicable rules, prescribed forms, filing procedures, documentation requirements, and common errors leading to rejection or delay. It also addresses interest on delayed refunds, provisional refunds, and recovery proceedings. The 8th edition is updated with the latest notifications, circulars, amendments, and relevant judicial rulings up to 2023. Practical illustrations, checklists, and procedural guidance make it a reliable tool for day-to-day GST practice. This book is indispensable for professionals handling GST compliance, advisory, and litigation related to refunds.