Duty (Tax – in SGST Act) paid goods returned to the place of business on or after the appointed day

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..... d been paid under the earlier law at the time of removal thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered taxable person shall be eligible for refund of the duty paid under the earlier law where such goods are returned by a person, other than a registered taxable person, to the said place of b .....

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..... e to the satisfaction of the proper officer: PROVIDED that if the said goods are returned by a registered taxable person the return of the goods shall be deemed to be a supply. (SGST Law) - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - .....

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