GST & Indirect Taxes Enthusiast
490 Points
Posted on 19 August 2019
GST is applicable when there is a supply of taxable goods. In the case mentioned above, you are returning a good purchased whereas not making a taxable supply.
Without prejudice to the above, if the Dept. alleges that the same is a taxable supply, you shall still be exempt from payment of tax or taking registration therein, so far as such goods are sold/purchased within a state.