GST Refunds: Legislative Intent vs Administrative Reality

GST was introduced to eliminate the burden of multiple indirect taxes and ensure that tax is ultimately borne only by the final consumer in India. To achieve this objective, taxes paid on exports and input tax credit accumulated due to a higher tax rate on inputs than on outputs should be refunded to taxpayers. Section 54 of the CGST Act, 2017, along with Rules 89 to 97A of the CGST Rules, provide…