GST Refund – A Practical Guide (6th Edition, April 2026)

GST Refund – A Practical Guide (6th Edition, April 2026) is an authoritative and practice-oriented book that provides complete guidance on GST refund provisions and procedures under Indian GST law. Written by distinguished tax experts Rakesh Garg and Sandeep Garg, this updated edition incorporates all important amendments introduced by the Finance Act, 2026 and covers the latest procedural developments related to GST refunds.The book contains exhaustive commentary spread across 30 detailed chapters, explaining various categories of GST refunds including export refunds, inverted duty structure refunds, excess tax payments, and other eligible refund claims. It offers step-by-step guidance for filing refund applications along with detailed discussions on applicable rules, prescribed forms, notifications, circulars, and departmental clarifications.Special emphasis has been placed on practical implementation, procedural compliance, documentation requirements, and handling refund-related disputes. The authors also discuss common issues faced by taxpayers, departmental objections, and possible solutions to ensure smooth refund processing.Supported by practical insights and updated legal interpretations, this book serves as an invaluable reference for chartered accountants, tax consultants, advocates, exporters, finance professionals, and businesses dealing with GST compliance and refund claims in India.