GST Refunds: Pre- and Post-COVID-19 Comparison

GST law still hasn’t settled into the system completely, as various facets of law demanded clarity to ensure uniformity in its implementation. One such aspect being refund of GST under various scenarios envisioned by lawmakers.The authors, Karan Kakkar (Associate Partner, Grant Thornton India LLP) with inputs from Devika Dixit (Associate Director), pen down about the refund process in Pre and Post COVID-19 eras and how the Government initiatives have sli...