Introduction of GST Refund

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..... ndardise the refund procedures under GST regime. Thus, under the GST regime there will be a standardised form for making any claim for refunds. The claim and sanctioning procedure will be completely online and time bound which is a marked departure from the existing time consuming and cumbersome procedure. It has been decided, however, that since the online refund module is not available immediate .....

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..... ndertaking, without payment of tax 4. Supply of goods or services to SEZs units and developers under Bond/Letter of Undertaking, without payment of tax 5. Deemed Exports (refund available to both supplier and recipient) 6. Refund of taxes on purchase made by UN Agencies, Embassies etc 7. Refund arising on account of judgment, decree, order or direction of the Appellate Authorit .....

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