Preface

Refund under GST is a hot topic not only for the GST practitioners but also for the GST officers and the industry. Upto 25-9-2019, the system of manual filing and processing of refund claims was in vague. With effect from 26-9-2019, the new system of electronic filing and processing of the refund claims has come into operation. Since the coming into force of the GST regime, numerous Circulars have been issued clarifying various issues related to GST Refunds.

The present book has been written so as cater to the practice needs of practising Chartered Accountants, GST Practitioners and Tax Consultants with regard to GST Refunds and issues relating to import of goods, export of goods and supply of goods or services or both to SEZ Unit or SEZ developer.

For the sake of better presentation, the book is divided into Four Parts, namely :

Part I	:	Import of Goods and Services
Part II	:	Export of Goods and Services
Part III	:	Refunds under GST
Part IV	:	Appendices

Part I of the Book provides an overview of the scheme of levy of GST on import of goods and services or both and also taxation of Online Information and Database Access or Retrieval Services.

Part II of the Book contains scheme of treatment of GST in case of Export of Goods or Services or both. This Part comprises a detailed discussion on Zero Rated Supply, Supply to Special Economic Zone Unit/Developer and Deemed Exports.

Part III deals with the law and procedure in respect of refund of GST under different provisions of the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017. The new procedure for electronic filing and processing of refund claims as specified in Circular No. 125/44/2019-GST, dt. 18-11-2019 has been incorporated at the relevant places.

In Part IV i.e. 'Appendices', the text of the Central Goods and Services Tax Act, 2017, the Integrated Goods and Services Tax Act, 2017 and the Central Goods and Service Tax Rules, 2017 which is relevant to import of goods and services, export of goods and services and refunds, is reproduced for the purpose of providing instant reference to the statutory provisions. In addition, the Circulars relating to refunds have also been reproduced in the chronological order.

The book is extremely useful for practising Chartered Accountants, Indirect Taxes Executives in Industry and GST Practitioners engaged in dealing with cross-border transactions and GST Refunds.

Each chapter of the Book contains a detailed commentary on the related subject-matter. The object behind this is to provide the readers complete details relating to a particular topic under the GST law.

Notwithstanding the best of our care, the likelihood of certain shortcomings having crept into this book cannot be ruled out. We, therefore, solicit creative feedback from our esteemed readers to bring to our notice any mistakes, errors, omissions or discrepancies, as and where noticed by them.

JODHPUR	Dr. AVADHESH OJHA
26 JANUARY, 2020	CA. SATYADEV PUROHIT
REPUBLIC DAY