Jan 09, 2023
Prepared by

KMS GST- Taxability of Exempted & Duty paid goods returned

  1. Flowchart on tax adjustment when exempted goods returned to the place of business on or after the appointed day [Sec : 173 of Revised Model GST Law (MGL)] 
  2. Flowchart on tax adjustment when duty paid goods returned to the place of business on or after the appointed day [Sec : 174 of Revised Model GST Law (MGL)] 
  3. Practical issues on Sec : 173 & 174 of Revised Model GST Law (MGL)
  4. Corresponding Sections under earlier Model GST Laws (MGL)

Tags
exempted-goodssection-173section-174goods-returnedremovalsection-148section-149