sales returns

Gowni Mahanandareddy Lee (1 Points)

22 September 2017  
Goods returned by Registered person 

When registered person returns the goods then in such case such return will be considered as deemed supply (i.e GST will be levied) under the GST Act irrespective of when such goods are returned and person returning the goods will issue tax invoice to the person to whom the goods are returned and person receiving the goods will be eligible to take credit of  the same subject to the eligibility and fulfilment of conditions for taking the credit ??