Section Section 142
of the Central Goods and Services Tax Act: Provided also that the person despatc
section 142 of the Central Goods and Services Tax Act: Provided also that the person despatching the goods may, in accordance with the provisions of the existing law, transfer the said goods to the premises of any registered person for the purpose of supplying therefrom on payment of tax in India Or without payment of tax for exports within six months or the extended period, as the case may be, from the appointed day. (3) Where any goods had been despatched from the place of business without payment of tax for carrying out tests or any other process to any other premises, whether registered Or not, in accordance with the provisions of existing law prior to the appointed day and such goods are returned to the said place of business on or after the appointed day, no tax shall be payable if the said goods, after undergoing tests Or any other process, are returned to such place within six months from the appointed = day:
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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 the 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
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