00:03 Import of goods and services under GST 01:57 Import of goods requires payment of custom duty and IGST 05:47 Tax implications for online service providers 07:40 Intermediaries in service transactions have no role in determining the supplier or payment for services. 11:51 Foreign companies need to incorporate in India and have a separate existence. 13:48 Establishment of Distinct for Branch or Office outside India 17:53 Refund under GST explained 19:38 Refund of Input Tax Credit (ITC) can be claimed by taxpayers 23:12 Refund process under GST for exports 25:14 Refund process under GST explained 28:51 Concept of export and index post 30:37 Refund under GST is available for goods exported by a merchant exporter 34:17 Refund under GST can be obtained in two cases: exporting without payment of tax and paying GST but not utilizing ITC. 36:27 Explanation of tax refund process under GST 39:59 You can apply for a refund under GST if the refund amount is more than ₹1000 42:04 Proving non-transfer of tax burden is essential for getting refund. 45:48 Refund under GST can be applied for anytime within 2 years from the relevant date. 47:41 Exporters can claim a refund under GST based on the date of invoice or payment received. 51:35 To apply for a refund under GST for exports, file a refund application with the required documents. 53:26 Easy Refund Process Under GST 57:33 Refund process for accumulated unutilized ITC on zero-rated supplies without tax payment 59:33 Calculate the refund for zero-rated supplies and exports. 1:03:28 Refund under GST for zero-rated supply 1:05:11 Supplies can come from various sources 1:09:04 Exam supplies are related to turnover and can impact ITC eligibility. 1:11:09 Refund under GST is available to suppliers who meet certain criteria. 1:14:57 Refund of Rs 10 lakhs under GST 1:16:45 Domestic value should be considered instead of 10 lakhs 1:20:44 Refund can be claimed for goods exported without payment of GST 1:22:29 Inverter duty is not applicable due to lower input tax rate 1:27:06 Refund process for accumulated Input Tax Credit (ITC) under GST 1:28:50 Input services will not be considered. 1:32:39 Inverted duty supply example with electronics manufacturer and rates of goods 1:34:33 Tax rate on output is 28% 1:38:03 The minimum refund amount will be worth 2.5 lakhs 1:39:42 Refund process under GST 1:44:14 Refund process and timeline for GST 1:45:52 Refund process under GST with exceptions.
31:21 merchant export 34:20 Refund starts 50:05 Detailed procedure of refund in case of Zero Rated Supply (Export/ Supply to SEZ) by Payment of Tax(Without Bond/LUT) 54:24 Detailed procedure of refund in case of deemed export 57:33 Refund of unutilised ITC 1:13:42 Example 1:19:00 Circular on goods sent outside india on sale of approval basis 1:22:25 Rule 89(5)Refund of Accumulated ITC in case of inverted duty stucture 1:37:35 maximum refund allowed in 89(4) and 89(5)
Hats off to Atul sir khana se mile gst ke sir matlab bhai study karne maja aajata ...sahi bata raha hu pehele baki faculties ko dekh bohot bor marta tha aab jo change aaya hai mera study me .....maza aagaya❤❤
Sir aaj mujhe pta chala ki koi aur bhi hai jo IDT ko itna aache tareeke se samjha sakata hai. Aapke revision video se pahle maine kis aur ka revision delh rha tha 2-3 chapter kar bhi liya tha but utna clarity nhi thi. But aaj aapke is video se bahut hi aache se samjh aa rha hai. Ab toh mai aapke hi revision videos se apna idt complete karunga. Thank you so much surender sir and all other facilities of AIR 1 CA. aap log bahut accha padate ho.saara subjects aapka accha hai❤
Feeling highly satisfied All concepts are crystal clear was confused between supply with bond lut & when w/o bond lut reading concepts after this lecture is super easy hope to score good in may 2024 Thank you sir 😊
At 1:43:33 Refund order should be issued within 60 days (isme koi circular aya tha na sir ki 60 days ke credit in bank ho jana chaiye, then accordingly, all authorities changed the limit of 60 days to 45 days) To fir. Refund Order ki limit should be considered 45 or 60? Apne sirf 60 days discuss kiya
students need this type of explanation and clarity, his other chapter's video doesn't have that. What Atul sir does is this kind of revision, he will make students understand the concept even though they are first time listening for that subject. Surender did the same in this revision. Thank you
Sir frst of all apko dil se dhanyawaad i am so grateful to you Second, Sir ye same notes channel p available ni hai .Mujhe y notes chiye kha se milenge ?? Plz btaiye
00:03 Import of goods and services under GST
01:57 Import of goods requires payment of custom duty and IGST
05:47 Tax implications for online service providers
07:40 Intermediaries in service transactions have no role in determining the supplier or payment for services.
11:51 Foreign companies need to incorporate in India and have a separate existence.
13:48 Establishment of Distinct for Branch or Office outside India
17:53 Refund under GST explained
19:38 Refund of Input Tax Credit (ITC) can be claimed by taxpayers
23:12 Refund process under GST for exports
25:14 Refund process under GST explained
28:51 Concept of export and index post
30:37 Refund under GST is available for goods exported by a merchant exporter
34:17 Refund under GST can be obtained in two cases: exporting without payment of tax and paying GST but not utilizing ITC.
36:27 Explanation of tax refund process under GST
39:59 You can apply for a refund under GST if the refund amount is more than ₹1000
42:04 Proving non-transfer of tax burden is essential for getting refund.
45:48 Refund under GST can be applied for anytime within 2 years from the relevant date.
47:41 Exporters can claim a refund under GST based on the date of invoice or payment received.
51:35 To apply for a refund under GST for exports, file a refund application with the required documents.
53:26 Easy Refund Process Under GST
57:33 Refund process for accumulated unutilized ITC on zero-rated supplies without tax payment
59:33 Calculate the refund for zero-rated supplies and exports.
1:03:28 Refund under GST for zero-rated supply
1:05:11 Supplies can come from various sources
1:09:04 Exam supplies are related to turnover and can impact ITC eligibility.
1:11:09 Refund under GST is available to suppliers who meet certain criteria.
1:14:57 Refund of Rs 10 lakhs under GST
1:16:45 Domestic value should be considered instead of 10 lakhs
1:20:44 Refund can be claimed for goods exported without payment of GST
1:22:29 Inverter duty is not applicable due to lower input tax rate
1:27:06 Refund process for accumulated Input Tax Credit (ITC) under GST
1:28:50 Input services will not be considered.
1:32:39 Inverted duty supply example with electronics manufacturer and rates of goods
1:34:33 Tax rate on output is 28%
1:38:03 The minimum refund amount will be worth 2.5 lakhs
1:39:42 Refund process under GST
1:44:14 Refund process and timeline for GST
1:45:52 Refund process under GST with exceptions.
Thanks for your effort!
Thanks
Hats off sir. Man'na padega.. Far better than my Regular lectures. You guys are on Mission. 💯
I don't think, Other faculties can match the level of conceptual clarity of this revision video even in their regular batch.
FAR better than regular batches where hours are more and content is less🙄🙄🙄🙄
Such a comprehensive video with detailed explanation of all the provisions in a very short time frame. Thank you for making it simple to grab, sir.
14:45 Zero rated supply including difference of ZRS with Bond/LUT (Without payment of tax) vs ZES by payment of Tax
28:55 deemed export
31:21 merchant export
34:20 Refund starts
50:05 Detailed procedure of refund in case of Zero Rated Supply (Export/ Supply to SEZ) by Payment of Tax(Without Bond/LUT)
54:24 Detailed procedure of refund in case of deemed export
57:33 Refund of unutilised ITC
1:13:42 Example
1:19:00 Circular on goods sent outside india on sale of approval basis
1:22:25 Rule 89(5)Refund of Accumulated ITC in case of inverted duty stucture
1:37:35 maximum refund allowed in 89(4) and 89(5)
1:39:50 Refund of Foreign embesy / UN
1:42:50 Detailed procedure of refund in case of
Refund chapter - 34:19
This guy! Legend. IDS and ZRS refund were never so easy
Thank you so much sir... Aapne bacha lia warna revision me bhot problem ane wali thi.. aapko dua lagegi humari🙏
Crisp and to the point revision with practical examples.
💯 Thankyou so much sir.
Scret of higher result in G2 is nothing but Atul Agarwal and team # Truely it prepares you for AIR1 as per its name AIR1CA Academy 😇
Really helpfull..
He has put all his efforts to explain everything
very much better than 15-16000 Rs. feculty
57:33 Refund of ZRS w/o payment rule 89(4)
1:22:22 Refund incase of IDS rule 89(5)
This chapter was fobia for me. now its damn easy and scoring. Exemption pakka
29:36 Deemed Export
29:36 Merchant exporter
1:26:00 Inverted Duty Structure
you teach so amazing! after trying everything i finally got this perfect revision lectures.. Thank you so much for you handwork and this free content!
Hats off to Atul sir khana se mile gst ke sir matlab bhai study karne maja aajata ...sahi bata raha hu pehele baki faculties ko dekh bohot bor marta tha aab jo change aaya hai mera study me .....maza aagaya❤❤
itna tuff chapter itna aache se pdaya !!!! hats off sirji
Thank you sir 🙏🙏
Refund chapter starts from 34:27
Sir aaj mujhe pta chala ki koi aur bhi hai jo IDT ko itna aache tareeke se samjha sakata hai.
Aapke revision video se pahle maine kis aur ka revision delh rha tha 2-3 chapter kar bhi liya tha but utna clarity nhi thi.
But aaj aapke is video se bahut hi aache se samjh aa rha hai. Ab toh mai aapke hi revision videos se apna idt complete karunga. Thank you so much surender sir and all other facilities of AIR 1 CA. aap log bahut accha padate ho.saara subjects aapka accha hai❤
00:02 Import and export (includes OIDAR Services and Zero rated supply)
34:30 Refund
Tq is a small word for ur explanation sir 🔥👏
Explained in a very simple manner. Amazing.
aap pehle aaye hotey toh aapke he full lectures lete sir!
Explained every point so well !! Thank you Sir.
Thankyou sir
Thank u so much sir 👍👍best faculty
Flawless explanation 👌
Thank you so much Sir 🙏😊
01:31:55 - Formula explanation
Way good than the faculty which I paid for over 12000. Truly a wonderful experience from @surender mittal sir. Thanks a lot #AIR1CA Team
refund 34:25
00:25:37 * All Registered Person except prosecuted for >250 lac
Feeling highly satisfied All concepts are crystal clear was confused between supply with bond lut & when w/o bond lut reading concepts after this lecture is super easy hope to score good in may 2024 Thank you sir 😊
bond/lut -96A 22:00
This was very useful sir.Thankyou.
I think.. please correct me if I am wrong
Time limit is 18 months from Relevant date and not 2 years....in case of UIN holder
I think it is 2 YEARS plz check
It has been
changed from may 23 attempt and onwards now it is 2 years
21:51 bond / Lut
Thank You Sir 🙏
00:34:18 refund chapter starts
Thank you so much IDS ka new wala part clear nahi hua tha now cleared
00:14 import export under gst
34:28 refund umder gst
1:22:28 inverted
Refund Under GST - 34:19
Dil se shukriya sir ji❤
Refund 34:32
Bond/lut : 22:00
Recall 23:13
OIDAR 4:08 end 9:29
thank you sir it is very helpful
Such an informative video with crisp explanation 😊😊
Day-3/12 Radhe Radhe❤
09:30 Export under gst
In case of deemed export ....supplier recovers the gst from recepient?
Yes, supplier recovers from recipient. Thats why recipient has option to claim ITC.
34:30 Refund Revision
Thank you so much 🙏🙏 maja aa gaya 😅
Well explained 👍
Very nice sir
Ty so much
Valuable lectures👍🏼
Jai Siya Ram har har Mahadev Jai maa Kali 🙏🙏🚩🚩🙏🙏
34:39 refund chapter
At 1:43:33 Refund order should be issued within 60 days (isme koi circular aya tha na sir ki 60 days ke credit in bank ho jana chaiye, then accordingly, all authorities changed the limit of 60 days to 45 days)
To fir. Refund Order ki limit should be considered 45 or 60? Apne sirf 60 days discuss kiya
Consider 60 days only that was just a instruction to officers by CBIC not relevent from exam point of view
@@aircasurender515 thanks bhai
1:17:00
1:41:25
1:30:01
12:00 EODP
Start of Refund Revision........50:00
9:35 export of G & S
56:29 (89)4a
Awesome
Sir goods imported by sez and import of baggage are exempt from IGST or not because in the updated notes it’s different
1:39:18
50:00
34:32 refunds
Deemed export (refund) 54:41
Excellent
Refund 34:26
34:27 refund
57:35
REFUND 34:00
54:41
Refund Chapter 34:11
Interest 1:44:00
Refund 34:30
sir when will be start yr new batch for May 2024 ca final IDT?
🎉🎉🎉 excellent 👍👍👍👍
indepth Revision.
REFUND 34.00
10:00 - 34:11
18:18
students need this type of explanation and clarity, his other chapter's video doesn't have that. What Atul sir does is this kind of revision, he will make students understand the concept even though they are first time listening for that subject. Surender did the same in this revision. Thank you
🙏
pos outside india and recipient in india, whether it will be exports?
1:30:12 for me
sir, export of service ke case mai hum capital goods ke ITC ka refund le sakte hai kya??
Haa le skte he but capital goods ke itc ka refund nhi le skte he
Capital goods ka refund ya uske itc ka refund
Pls clear
@@meghnarastogi3161 ITC ka refund
Capital goods ka ITC le skte h ..but refund nhi le skte
Sir is this topic Rule 96 - 50:15 ??
Sir frst of all apko dil se dhanyawaad i am so grateful to you
Second, Sir ye same notes channel p available ni hai .Mujhe y notes chiye kha se milenge ?? Plz btaiye
Notes available on website
3:55 OIDAR services
28:33 If Export ke liye kisi maine Foregin ki help li, to deemed full realisation Maan liya jaayega
18:24 export under LU%
ye nov23 k liye with ammendments h na
34.17 refund