GST Refunds (Law and Procedure)

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Description
Highlights
* Legal and illustrative commentary on interpretation of provisions of GST law on Refunds
   under CGST Act, 2017/IGST Act, 2017
* Topics covered include refund of tax, provisional refund, refund of tax wrongly paid,
   refund under inverted duty, unjust enrichment, interest on delayed refund, refunds
   to SEZ/for zero rated supplies, etc.
* Supported by judicial pronouncements
* Important legal maxims and abbreviations given as Appendices in the book
* Authored by subject experts and practising professionals dealing with similar matters.
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Contents
Chapter 1 : GST in India - An Overview
Chapter 2 : Refunds under GST: Legal Framework
Chapter 3 : Legal Terminology and Principles of Interpretation
Chapter 4 : Refund of Tax
Chapter 5 : Refund under Inverted Duty Structure
Chapter 6 : Grant of Provisional Refund
Chapter 7 : Refund of Payment of Wrong Tax
Chapter 8 : Refund in Certain Cases
Chapter 9 : Unjust Enrichment
Chapter 10 : Interest on Delayed Refund
Chapter 11 : Consumer Welfare Fund
Chapter 12 : Refund of IGST on Zero Rated Supplies (Exports)
Chapter 13 : Refund of IGST to International Tourist
Chapter 14 : Refund of IGST to Special Economic Zone (SEZ)
Chapter 15 : Miscellaneous Provisions on Refund
Appendix 1
Abbreviations used in the book
Appendix 2 Meaning of Important Legal Maxims
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Author Details
Ms. Neha Somani, ACA is a promising Chartered Accountant in practice having qualified in November 2014. Thereafter, since April 2015 she is associated with M/s Agarwal Sanjiv & Company, Chartered Accountants, dealing in Indirect Taxes with a specific focus on Service Tax, Customs and Goods and Services Tax. She has worked in different areas of Indirect Tax which, inter alia, include handling tax advisory, adjudication, litigation, GST audits and training
Dr. Sanjiv Agarwal, M.Com, FCA, FCS, ACIS (UK), aged 60, is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Fellow member of the Institute of Company Secretaries of India (ICSI) besides being an associate member of the Institute of Chartered Secretaries and Administration, London (UK). He is also a post-graduate in Accountancy and Business Statistics from the University of Rajasthan, Jaipur. He has been awarded Doctorate of Philosophy in Corporate Governance for the title “A Conceptual Approach to Corporate Governance: Preparation for Global Interface” from R.A. Poddar Institute of Management, University of Rajasthan, Jaipur and holds a Diploma in Corporate Governance (PMQ Course) from the ICSI. He is also a qualified Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI). Central Government (now MCA) had nominated him as a member on the Working Group constituted for suggesting changes in Companies Act to implement good Corporate Governance in 2002-03. Dr. Agarwal has over thirty-five years of professional experience as a practicing Chartered Accountant with vast exposure in corporate laws, corporate governance, financial services and Indirect Taxation including Service Tax and Goods & Services Tax (GST). He has to his credit a large number of published articles in various professional journals, websites and economic dailies on various professional subjects including service tax, GST, accounting standards, corporate laws and corporate governance.