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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 - 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 .....

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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 the appointed day and such goods are identifiable to the satisfaction .....

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