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Is there any provision in GST for tax treatment of goods returned by the recipient?

Question 32 - Act - Overview of Goods and Services Tax (GST) - Goods and Services Tax - Question 32 - Q 32. Ans. Yes, Section 34 deals with such situations. Where the goods supplied are returned by the recipient, the registered person (supplier of go .....

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ollowing the end of the year in which such supply was made or the date of filing of the relevant annual return, whichever is earlier. The details of the credit note shall be matched with the corresponding reduction in claim for input tax credit by th .....

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