In this session, CA Aanchal Kapoor will Discuss the refund with the latest amendments and important case studies related to refund. It will cover detailed analysis along with practical issues and case studies on GST Refunds with Recent Amendments. GST Refund is one of the most extensive areas of GST. The topic relates to Detailed analysis of GST Refunds with practical issues, case studies, and recent amendments covering Sections, Rules, circulars along with Procedural Aspects. An attempt has also been made to cover the site screenshots wherever linkage is required.
Covering
1) Sec 54-58 of CGST Act
2) Rule 89-97A
3) Circular 125/2019,135/2020,137/2020
With a special focus on
1) Refund of ITC due to Inverted Duty Structure
2) Refund on account of Exports
3) Refund of Cash ledger
4) Refund on account of Wrong Payments
5) Refund in case of Deemed Exports
