Question 25 - Goods were sent on approval before the appointed day but are returned to the seller after 6 months from the appointed day, will tax be payable in GST - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 25. Goods were sent on approval before the appointed day but are returned to the seller after 6 months from the appointed day, will tax be payable in GST? Ans. Yes, if such goods are liable to tax in GST and the person who rejected or not approved the goods returns it after 6 months (may be extended by 2 months) from the appointed day. This provision is applicable to SGST law only section 162D