Goods return

This query is : Resolved

Sabita Sahoo (Querist)
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07 January 2018 Is the time limit of 6 month be applicable on goods return by registered person under gst which was sold during vat regime?suppose goods sold during 5/17 and returned by regd.person during 9/17.gst will be applicable on such return or not?

CA Mayur Todmal

CA Mayur Todmal (Expert)
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07 January 2018 Goods (on which taxes were paid under the pre gst regime) returned by a registered buyer will be treated as ‘Deemed Supply’.
GST has to be paid on this by the person returning the goods.