REFUNDS in GST Much Wider Scope Than You Thought, August 2021

 Refund and the Constitutional angles.
 Who, What, When and How of Refunds in GST.
 Restrictions and Prohibitions of refund under GST.
 Detailed procedure for claiming different types of refund under GST.
 Concepts of relevant date, unjust enrichment, LUT or Bond and
consumer welfare fund.
 Interest on delayed refund – Protect the interest of tax payers.
 When and How to file an appeal against refund rejection order.
 Way Forward
 Relevant statutory provisions, rules, forms, notifications and circulars
about refund under GST.
 Covering practical aspects of GST Refund w.r.t Filing Forms,
Calculation Formulas, Procedure, Relevant date etc.