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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XX  -  TRANSITIONAL PROVISIONS

TaxGPT

Summarize Section 142 by TaxGPT in
  AA   |   Print

Section 142 - Miscellaneous transitional provisions

142. (1) Where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered person shall be eligible for refund of the duty paid under the existing law where such goods are returned by a person, other than


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