Duty paid goods returned to the place of business on or after the appointed day

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..... , not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, no tax shall be payable thereon if such goods are returned to the said place of business within a period of six months from the appointed day and such goods are identifiable to the satisfaction of the proper officer: Provided that tax shall be payable by the taxab .....

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..... payable by the person returning the goods if the said goods are liable to tax under this Act and are returned after a period of six months from the appointed day. (2) Every taxable person who receives such goods within a period of six months shall be entitled to take credit of the tax paid earlier at the time of sale. (SGST Law) - - statute, statutory provisions legislation, law, enact .....

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