Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Sales returns deductible from turnover if within six months; GST payable if returned later. Governed by Section 149.</h1> Sales returns under the Central Sales Tax Act are deductible from turnover if returned within six months. If goods are returned under GST after six months from the sale, it is necessary to determine if the goods are taxable under GST. If they are taxable and returned after six months from the appointed day, the returnee must pay GST. If returned within six months and the goods are identifiable with tax paid under the previous law, no tax is due. This is governed by section 149.
TaxTMI 
TaxTMI 
