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

Is there any provision in GST for tax treatment of goods returned by the recipient?
Question 32
Bill
Overview of Goods and Services Tax (GST)
Faq On GST (2nd Edition) Dated 31.3.2017
Q 32. Is there any provision in GST for tax treatment of goods returned by the recipient?
Ans. Yes, Section 34 deals with such situations. Where the goods supplied are returned by the recipient, the registered person (supplier of goods) may issue to the recipient a credit note containing the presc

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