https://www.taxtmi.com/article/detailed?id=7175 Section 173 permits receipt of exempted goods returned on or after the appointed day within six months, and adds a proviso that non registered persons returning exempted goods after six months are not liable to tax. Section 174 now provides that return of duty paid goods by a registered taxable person shall be deemed to be a supply irrespective of the time of return; the prior proviso and the separate six month credit entitlement have been deleted, with the effect that the returning taxable person must treat the return as a taxable supply and recipients obtain input credit under normal rules. en-us Tue, 03 Jan 2017 09:45:04 +0530 Tue, 03 Jan 2017 09:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7175 Section 173 permits receipt of exempted goods returned on or after the appointed day within six months, and adds a proviso that non registered persons returning exempted goods after six months are not liable to tax. Section 174 now provides that return of duty paid goods by a registered taxable person shall be deemed to be a supply irrespective of the time of return; the prior proviso and the separate six month credit entitlement have been deleted, with the effect that the returning taxable person must treat the return as a taxable supply and recipients obtain input credit under normal rules. Articles Goods and Services Tax - GST Tue, 03 Jan 2017 09:45:04 +0530 https://www.taxtmi.com/article/detailed?id=7175