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

Is there any provision in MGL for tax treatment of goods returned by the recipient?
Question 2
Bill
Assessment and Audit
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 2. Is there any provision in MGL for tax treatment of goods returned by the recipient?
Ans. Yes, Explanation to Section 44 of MGL has such a provision. It provides that where goods received as an inward supply is returned by the recipient to the supplier within six months from the date of the relevant inv

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