https://www.taxtmi.com/acts?id=22528 Goods sent on approval before the appointed day are subject to GST if they are taxable and are returned to the seller after the prescribed return period from the appointed day; the six-month period (with a possible two-month extension) triggers GST liability on such late returns, under the State GST transitional provision for late returns. en-us Thu, 22 Sep 2016 18:18:16 +0530 Thu, 22 Sep 2016 18:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22528 Goods sent on approval before the appointed day are subject to GST if they are taxable and are returned to the seller after the prescribed return period from the appointed day; the six-month period (with a possible two-month extension) triggers GST liability on such late returns, under the State GST transitional provision for late returns. Act-Rules Bills Thu, 22 Sep 2016 18:18:16 +0530 https://www.taxtmi.com/acts?id=22528