Optimising Refund under Rule 89(4) of GST Rules

P.Jagadeeswaran , Last updated: 04 August 2025 Share Follow on Google News

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

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About the Author

P.Jagadeeswaran

GST & VAT Practitioner/ Project Finance & Management Consultant

The author is a Practitioner under GST act and under earlier VAT acts of multiple states in the country. One of the authors for the book published in the name of Simplifying Multi State VAT on Works Contracts in 2015-16 2016-17, authored by 23 leading eminent CAs Advocates in the country. Readers may reach me at P.Ja ... Read more

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