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<h1>Sales returns under CST deductible if made within six months; taxable under GST if buyer is GST-registered.</h1> Sales returns under the Central Sales Tax Act are deductible from turnover if made within six months. If goods sold under CST are returned during the GST regime within six months from the appointed day, they become taxable under GST if the goods are taxable and the buyer is GST-registered. The seller can claim a refund of CST paid if the buyer is unregistered and the goods are returned within six months (or an extended period of two months) from the appointed day, provided the goods are identifiable.