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    <description>Return of goods addresses tax and credit treatment when consignments refused in transit are returned. Pre-GST removals returned post-GST require notification and officer verification to seek refund of duty paid under prior law, while returns by a registered person are treated as deemed supply. Goods dispatched after GST commencement and returned during the GST period do not attract fresh tax and are adjusted as sales returns without ITC implications.</description>
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      <description>Return of goods addresses tax and credit treatment when consignments refused in transit are returned. Pre-GST removals returned post-GST require notification and officer verification to seek refund of duty paid under prior law, while returns by a registered person are treated as deemed supply. Goods dispatched after GST commencement and returned during the GST period do not attract fresh tax and are adjusted as sales returns without ITC implications.</description>
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