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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 - Draft-Bills-Reports - TRANSITIONAL PROVISIONS - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 174 - 174. Duty (Tax - in SGST Act) paid goods returned to the place of business on o .....

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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 business within a period of six months from .....

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