ICAI Launches Third Edition of “Refunds under GST” Handbook
The Institute of Chartered Accountants of India (ICAI) recently shared a handbook called “Refunds under GST”.
The third edition of the ‘Refunds under GST’ handbook was launched in January 2026. The first edition was released in April 2020, followed by the second edition in August 2021.
This handbook includes all the latest changes made through notifications and circulars. This aims to update the knowledge base of members and clarify doubts about refund concepts and procedures in simple, practical, and accessible language.
This handbook is beneficial for all stakeholders, as it helps to understand the most basic, fundamental, and practical details of the refund mechanism under GST. It includes all important amendments made by the government up to December 31, 2025.
This book is divided into eleven sections, starting from the introduction, types of refunds, refund procedure, and more.
