Refunds under GST, 2020

Refunds under GST ? Unique and Comprehensive Guide on Import of Goods and Services, Export of Goods and Services, Supply to SEZ Unit or SEZ Developer, Deemed Exports and Refunds under GST ? Incorporating the latest system of electronic filing and processing of refund claims as provided in a recent Circular. ? Divided into following 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 ? Useful Practice source material for practising Chartered Accountants, Indirect Taxes Executives working in Industry and Goods and Services Tax Practitioners. ? Reproduction of relevant texts of the Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017, Central Goods and Services Tax Rules, 2017 and all the Circulars relevant to GST refunds .