Question 13 - When tax shall become payable in GST on manufactured goods sent to a Job worker under the earlier law - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 13. When tax shall become payable in GST on manufactured goods sent to a Job worker under the earlier law?

Ans. The person returning the goods shall become liable to pay tax if the said goods are liable to tax in GST and are returned after 6 months from the appointed day – proviso to section 152.