GST Refund – Course Index

Module 1: Introduction to GST Refunds

1. Meaning and Concept of GST Refund

2. Legal Framework under GST Refund Provisions

3. Relevant Sections, Rules, Notifications & Circulars

4. Importance of Refund Mechanism in GST

5. Types of GST Refunds

Module 2: Cases Where GST Refund is Available

1. Refund of Excess Balance in Electronic Cash Ledger

2. Refund of Excess Tax Paid

3. Refund Arising Due to Assessment / Appeal / Order

4. Refund on Export of Goods with Payment of IGST

5. Refund on Export of Services with Payment of IGST

6. Refund of Unutilized ITC on Zero-Rated Supplies under LUT/Bond

7. Refund due to Inverted Duty Structure

8. Refund to International Tourists

9. Refund of Tax Paid on Supplies Treated as Intra-State Instead of Inter-State and Vice Versa

10. Refund on Account of Provisional Assessment Finalization

11. Refund for Wrong Payment of Tax

12. Refund in Cases of Cancellation of Registration

Module 3: Important Definitions & Concepts

1. Relevant Date under GST Refund

2. Zero-Rated Supply

3. Export of Goods vs Export of Services

4. Adjusted Total Turnover

5. Net ITC

6. Inverted Duty Structure

7. Deemed Exports

8. Unjust Enrichment

9. Consumer Welfare Fund

10. Refundable vs Non-Refundable Taxes

Module 4: Eligibility & Conditions for GST Refund

1. Time Limit for Filing Refund Applications

2. Conditions for ITC Refunds

3. Restriction on Refund Claims

4. Self-Declarations and CA Certificates

5. Minimum Refund Amount Threshold

Module 5: Documentation & Records Required

1. Mandatory Documents for Refund Applications

2. Statement-wise Documentation Requirements

3. Invoice Requirements for Refund Claims

4. Shipping Bill, BRC/FIRC Requirements

5. LUT/Bond Documentation

6. Declarations and Undertakings

7. CA Certificate / Cost Accountant Certificate

8. Reconciliation Statements

9. Record Keeping Requirements

Module 6: GST Refund Forms and Returns

1. Overview of Refund Forms under GST

2. Form GST RFD-01

3. Form GST RFD-02

4. Form GST RFD-03

5. Form GST RFD-04

6. Form GST RFD-05

7. Form GST RFD-06

8. Form GST RFD-07

9. Form GST RFD-08

10. Form GST RFD-09

11. Relevant Returns Connected with Refunds (GSTR-1, GSTR-3B, etc.)

Module 7: Refund Process – Step-by-Step Procedure

1. Pre-Filing Preparations

2. Calculation of Refund Amount

3. Online Filing Process on GST Portal

4. ARN Generation and Acknowledgement

5. Deficiency Memo Handling

6. Rectification and Re-filing of Refund Application

7. Refund Application Tracking

8. Communication with Department

Module 8: Export Refunds under GST

1. Refund of IGST Paid on Exports

2. Refund under LUT/Bond without Payment of Tax

3. Export of Goods Procedure

4. Export of Services Procedure

5. Merchant Exporter Refunds

6. Refund for Supplies to SEZ

7. Common Errors in Export Refunds

8. ICEGATE and GST Portal Integration

9. Shipping Bill Reconciliation

Module 9: Refund of Accumulated ITC

1. Concept of Accumulated ITC

2. Refund under Inverted Duty Structure

3. Formula for Refund Calculation

4. Eligible and Ineligible ITC

5. Blocked Credits and Restrictions

Module 12: Provisional Refund

1. Concept of Provisional Refund

2. Eligibility for 90% Provisional Refund

3. Conditions and Restrictions

4. Provisional Refund Order Process

5. Adjustment against Final Refund

Module 13: Scrutiny and Processing of Refund Claims

1. Preliminary Scrutiny by Proper Officer

2. Verification of Documents

3. Matching with Returns and Data Analytics

4. Risk Parameters in Refund Processing

5. Issuance of Deficiency Memo

6. Personal Hearing Process

7. Show Cause Notice in Refund Cases

8. Reply to SCN

Module 14: Sanctioning of GST Refund

1. Refund Sanction Order Process

2. Partial Sanction and Rejection

3. Withholding of Refund

4. Adjustment against Outstanding Demand

5. Re-credit of Rejected ITC Amount

6. Payment Order and Bank Credit Process

7. Interest on Delayed Refunds

8. Consumer Welfare Fund Adjustments

Module 15: Important Judicial Pronouncements

1. Important Judicial Pronouncements

Module 16: Practical Training & Case Studies

1. Live GST Portal Demonstration

2. End-to-End Refund Filing Examples

3. Export Refund Case Study

4. Inverted Duty Refund Case Study

5. SEZ Refund Case Study

6. Handling Deficiency Memos

7. Drafting Replies to SCN

8. Practical Reconciliation Exercises

Module 17: Latest Updates & Advanced Issues

1. Recent Amendments in GST Refund Provisions

2. Important CBIC Circulars and Notifications

3. Landmark Court Judgments on GST Refunds

4. Departmental Audit Trends

5. Advanced Litigation Issues in Refunds

6. Automation and Technology in Refund Processing

7. Best Practices for Faster Refund Approval