of the Central Goods and Services Tax Act (2 Where any semi-finished goods had b — LIST OF AMENDING ACTS

of the Central Goods and Services Tax Act (2 Where any semi-finished goods had b

section 142 of the Central Goods and Services Tax Act (2 Where any semi-finished goods had been despatched from any place of business to any other premises for carrying out certain manufacturing processes in accordance with the provisions of existing law prior to the appointed day and such goods (hereinafter in this section referred to as 'ithe said goods' are returned to the said place on or after the appointed day, no tax shall be payable if the said goods, after undergoing manufacturing processes or otherwise, are returned to the said place within Six months from the appointedday: Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that if the said goods are not returned within period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub- section (8) of

Section Section 142