Скачать или смотреть CMA Final GST Revision | Lec 13 | Refund under GST | CA Karan Satija | Dec 2025

Welcome to another lecture in the CMA & CA Final Indirect Tax Laws (Paper 19 – IDT) Detailed Revision Series for the December 2025 Attempt, taught by CA Karan Satija.

In this session, we cover one of the most important and practical areas of GST — Refund under GST.
This topic combines conceptual clarity and procedural understanding, making it highly relevant for both exam and real-life application.

📘 Topics Covered in This Lecture:
1️⃣ Section 54 – Refund of Tax under GST
2️⃣ Section 55 – Refund to Certain Persons (UN Bodies, Embassies etc.)
3️⃣ Section 56 – Interest on Delayed Refunds
4️⃣ Rule 89–97 of CGST Rules – Refund Procedure & Documentation
5️⃣ Types of Refunds: Excess Payment, Export of Goods/Services, Inverted Duty Structure etc.
6️⃣ Refund on Account of SEZ Supplies & Deemed Exports
7️⃣ Time Limit & Conditions for Filing Refund Application (Form RFD-01)
8️⃣ Unjust Enrichment & Consumer Welfare Fund Concept
9️⃣ Common Mistakes & Exam-Focused Questions

💡 What You’ll Learn:

Complete refund process under GST with sections & rules

Step-by-step understanding of RFD Forms & Filing Procedure

Exam-oriented examples & MCQs on export and inverted duty cases

Common pitfalls & latest amendments relevant for Dec 2025 Attempt

👨‍🏫 Faculty: CA Karan Satija
(Expert Faculty for CMA & CA Final IDT | Concept-based and Exam-oriented Teaching)

🎯 Best Suited For:
Students of CMA Final & CA Final preparing for Dec 2025 and upcoming attempts who want a complete, clear, and exam-focused revision of Refund under GST.

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