GST Refund A Practical Guide

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

This edition is particularly suitable for: • GST practitioners, consultants, and tax professionals handling refund claims • Chartered accountants, cost accountants, and company secretaries • Legal professionals specializing in indirect taxation • Corporate tax and finance professionals managing GST compliance • Students and academicians seeking a practical understanding of GST refunds

With its updated legal framework, practical orientation, and exhaustive coverage, this book stands as a reliable guide for efficiently managing GST refund procedures and ensuring compliance in the evolving regulatory environment of 2026