Practical Guide on GST Refund By Rakesh Garg Edition April 2026

Practical Guide on GST Refund By Rakesh Garg Edition April 2026

Description

This edition of GST Refund: A Practical Guide, 6th Edition (April 2026), authored by Rakesh Garg and Sandeep Garg, and updated in accordance with the Finance Act, 2026, serves as a comprehensive and practical reference for understanding and navigating the refund provisions under the Goods and Services Tax (GST) regime. Designed for professionals, practitioners, and students, the book provides detailed commentary across 30 chapters, combining legal clarity with procedural guidance to ensure effective handling of refund claims.

The book offers a systematic and in-depth analysis of the various types of GST refunds, along with step-by-step procedures for claiming them. It integrates statutory provisions with relevant rules, prescribed forms, and applicable circulars, making it an essential resource for accurately managing refund applications and addressing practical challenges in the process.

The content spans the full scope of GST refund mechanisms, including:
• Comprehensive commentary on refund provisions under GST law
• Step-by-step procedures for claiming different types of refunds
• Detailed coverage of refund-related rules, forms, and departmental circulars
• Analysis of eligibility criteria and documentation requirements
• Practical insights into common issues, challenges, and solutions
• Dedicated chapters on highlights, critical issues, and suggestions

Containing

• Exhaustive Commentary in 30 Chapters
• Steps for claiming various types of Refunds
• Refund related Provisions, Rules, and Forms & Circulars
• Chapter on Critics & Suggestions on Refund Mechanism

Contents

Part – A – Guide

A-I Terminology

A-2 Refund – Grounds & Mechanism

A-3 Refund – Time Limit

A-4 Export of goods with payment of GST

A-5 Export of services with payment of GST

A-6 Export against Bond/LUT

A-7 Goods sent out of India without supply

A-8 Supplies to SEZ-with payment of tax

A-9 Supplies to SEZ against LUT

A-l0 Deemed Export

A-11 Inverted Duty

A-12 Compensation Cess

A-13 Consequence of Order or Judgment

A-14 Change of place of supply

A-15 Electronic cash ledger

A-16 Canteen Store Department

A-17 U.N., Embassies and other specified Organisations

A-18 International Tourist

A-19 Seva Bhoj Yojna

A-20 Excess payment of tax

A-21 Any other ground

A-22 Acknowledgement

A-23 Withdrawal of Refund Application

A-24 Grant of Provisional Refund

A-25 Withhold the Refund

A-26 Processing & Disposal of Refund

A-27 Entries in Electronic Ledgers

A-28 Interest on Delayed Refund

A-29 Erroneous Refund

Part – B – Provisions

B-1 GST Refunds Related Sections

B-2 GST Refunds Related Rules

B-3 GST Refunds Related Forms

B-4 Refund related important Circulars

Part – C – Critics/ Suggestions

C-1 Refund Related Highlights

C-2  GST Refund – Critics & Suggestions

About the Authors

Rakesh Garg, LLB, FeA, a graduate of Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for more than 36 years and has specialization in Sales Tax, VAT, Service Tax, and now, 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
• HSN Code-wise GST Tariff – Rates, Notifications & Customs Codes
• Handbook of GST in India
• GST Laws Manual – Acts, Rules and Forms
• GST Guide with Ready Reckoner
• Guide to GST on Services – (HSN Code wise taxability of all services)

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, Corporate, ClI and other Trade Associations; and contributed as faculty in training programs ogranized by the Revenue Departments for its officers.