Commercial’s GST Refund – A Practical Guide by Rakesh Garg & Sandeep Garg – 6th Edition 2026.

Filing a GST refund claim is a procedural minefield; a single incorrect form or missing circular reference can trap a company’s working capital in litigation for months. GST Refund: A Practical Guide (6th Edition, 2026), published by Commercial Law Publishers, is designed to eliminate filing errors. Authored by esteemed tax practitioners Rakesh Garg and Sandeep Garg, this manual translates complex statutory provisions, rules, and departmental circulars into actionable, step-by-step filing procedures.

Decoding the Refund Mechanisms

The book provides exhaustive, scenario-specific guidance on exactly how to claim every type of GST refund, including:

• Export of Goods & Services: Navigating refunds for zero-rated supplies, both with payment of integrated tax (IGST) and without payment of tax under Letter of Undertaking (LUT).

• Inverted Duty Structure: Detailed analysis and mathematical computation for claiming unutilized Input Tax Credit (ITC) when the tax rate on inputs exceeds the tax rate on outward supplies.

• Specialized Claims: Procedures for refunds of excess balance in the electronic cash ledger, refunds for deemed exports, and claims by specialized entities like UN bodies.

Departmental Circulars & Compliance

A refund claim is only as strong as its documentation. This manual provides actionable guidance on:

• Documentation Checklists: Exact schedules of documents, certificates, and declarations required for different categories of refunds.

• Overcoming Objections: Practical insights into common issues, deficiency memos issued by the department, and how to swiftly resolve them.

• The Latest Legal Position: Incorporates all relevant statutory updates, rules, and departmental circulars up to the Finance Act, 2026.

Who Should Buy This Book?

• Chartered Accountants & GST Practitioners: The definitive desk reference for processing client refund applications accurately and swiftly.

• Corporate Tax & Finance Heads: Essential for internal teams looking to unblock working capital tied up in accumulated ITC or export credits.

• Advocates & Legal Professionals: Provides the statutory basis and circular references necessary to litigate rejected refund claims before appellate authorities.

About the Authors

Rakesh Garg, LL.B., CA

Adv. (CA) Rakesh Garg is an alumnus of Shri Ram College of Commerce (SRCC), Delhi, and a member of the ICAI. With almost 40 years of specialized experience in Sales Tax, VAT, Service Tax, and GST, he is one of India’s most prolific indirect tax authors. His books are extensively referred to by the business community, professionals, and Government Taxation Departments. The N.I.R.C. of the I.C.A.I. has conferred upon him the Award for Exemplary Services for his unparalleled contributions to indirect tax literature.

Sandeep Garg, CMA, FCA

Sandeep Garg, CMA, FCA, also an alumnus of SRCC, Delhi, and a fellow member of the ICAI, has been practicing as a CA for more than 30 years. With vast experience in indirect taxation, GST process review, and implementation, he has co-authored numerous definitive guides on VAT and GST. Like his co-author, he was also honored with the Award for Exemplary Services by the N.I.R.C. of the I.C.A.I.

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