sales return under gst

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can I get the relevant section number or rule number under which the provision of sales return within 6 months from invoice date is specified ?
Replies (5)
There are transitional provisions in this regard but no direct section or rule
so in case there is a return of goods supplied after GST implementation and the same us returned within 6 months what will be the treatment?
Sec 142 of CGST act provides if goods returned by unregistered person within 6 months from appointed date the registered person shall be eligible for refund however if returned by registered person the return shall be deemed as supply.
read section 34(2) sales return can be made till the retrun for the m/o sep of next year there is no 6 months provision in gst
Yes agreed with Rajan ji


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