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Table 16 of annual return
what do you mean by deemed supply under sec143 and goods send on approval basis but not returned? that comes under table 16
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It' means , goods send by Principal to Job worker for job work must be Return back to principal with 1 year else consider as deemed supply (in case of capital goods it's 3 years ) ( Refer Section 143 CGST Act)
Where the goods are send on Approval basis on Delivery Challan & get rejected & not return back within Six month is considered as deemed supply (Refer Section 142(12) CGST Act)
Where the goods are send on Approval basis on Delivery Challan & get rejected & not return back within Six month is considered as deemed supply (Refer Section 142(12) CGST Act)
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