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

Section 174 - TRANSITIONAL PROVISIONS - Goods and Services Tax - Section 174 - 174. Duty (Tax - in SGST Act) paid goods returned to the place of business on or after the appointed day Where any goods on which duty had 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 e .....

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