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TRANSITIONAL PROVISIONS-PART-VII Sec 173 - Exempted goods returned to the place of business on or after the appointed day

Goods and Services Tax - GST - By: - Pradeep Jain - Dated:- 3-1-2017 - GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN The section enables a taxable person to receive exempted goods (under the old law) which were removed/sold earlier and then received .....

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(under old law) are returned back by a person who is not registered even after the time limit of 6 months then also no tax will be payable by him. Thus any chances of confusion on a non taxable/non registered person being held liable to pay tax on su .....

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ed/sold prior to appointed date and received back within 6 months of the appointed date. It has been amended to delete a proviso which stated that tax shall be payable by the taxable person returning the goods if the said goods are liable to tax unde .....

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