20 Miscellaneous transitional provisions-UTGST Bill 2017
THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017 Miscellaneous transitional provisions. 20. (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or… Read More »