Sale return after 6 month

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karan kumar (Querist)
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13 June 2019 Dear Experts,
Pls enlighten me the consequences of sale return made after 6 month as per the GST norms. Whereas as per section 16 which state that if recipient fails to pay the supplier within one hundred and eighty days then recipient have to add back ITC thereof in his output tax liability. According to me in GST act. No period of sale or purchase return is stipulated....does that stand we can return the goods any time even after 6 month.

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Karan

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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13 June 2019 If you return after 6 months raise tax invoice and treat it as sale.

karan kumar

karan kumar (Querist)
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13 June 2019 Sir?
Again I wanna highlight the clause of section 16 wherein Nowhere it is stated that after the six months No purchase & sale return can be made except making payment within 180 days to supplier .so pls guide me according to the ruling thereof

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 June 2019 See the link.
https://www.caclubindia.com/articles/sales-return-in-gst-act-30487.asp

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