Step-by-step GST refund process from RFD-01 to appeal: 15-day acknowledgement, 60-day order, deficiency memos, RFD-08 notice, interest and appeal under section 107.
How to claim GST refund of excess cash ledger balance, tax paid under the wrong head (section 77) and appeal pre-deposit, with limits, interest and worked examples.
Inverted duty refund under section 54(3)(ii) and Rule 89(5): the formula, input services exclusion, a pharma worked example and 57th Council recommendations.
How GST refund on exports works under LUT or IGST payment: section 16 IGST Act, Rule 89(4), Rule 96 and 96A, with a SaaS example and litigation pointers.
Types of GST refund under section 54 and RFD-01: exports, inverted duty, SEZ, excess payment and more, with start-up, pharma and IT examples.
Government FAQs on the 57th GST Council recommendations decoded: refunds, ITC, arrest, notices, e-way bill, registration. Recommendations, not yet law.
GST refund reforms from the 57th GST Council meeting analysed: system-based refunds, 90% provisional refund, input services and capital goods ITC refund.
57th GST Council meeting highlights: system-based GST refunds, 90% provisional refund, ITC refund on input services and capital goods, arrest powers withdrawn.
