Optimising Refund under Rule 89(4) of GST Rules

P.Jagadeeswaran , Last updated: 04 August 2025  
  Share


Introduction This article is to understand as to how the refund of ITC on account of Exports made without payment of tax can be maximised or optimized without affecting any legal bindings/ restrictions/ obligations. In line with Rule 89(4) the formula defined for calculating the refund amount = (IT

You have reached daily limit of 2 Free Articles. To view this or other Articles please subscribe to CCI PRO :

GST Plus

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)


Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)

CCI Pro

Published by

P.Jagadeeswaran
(GST & VAT Practitioner/ Project Finance & Management Consultant)
Category GST   Report

  1655 Views

Comments


Related Articles


Loading


Popular Articles




CCI Pro
Meet our CAclubindia PRO Members


Follow us

CCI Articles

submit article