Duty (Tax – in SGST Act) paid goods returned to the place of business on or after the appointed day
Section 174
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
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 under the earlier law at the time of removal thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed 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 regist
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