Return of time expired goods: treat as fresh supply or issue credit note with differing Input Tax Credit consequences. Registered taxpayers (other than composition taxpayers) may treat return of time expired goods as a fresh supply by issuing an invoice, enabling the recipient to claim ITC subject to Section 16. Composition taxpayers must issue a bill of supply and pay composition tax on return with no ITC to recipient; unregistered persons may use a commercial document without charging tax. Alternatively, a supplier may issue a credit note under Section 34; if issued within the statutory time limit tax may be adjusted provided the recipient has not availed or has reversed ITC, whereas credit notes beyond the time limit cannot be used to adjust tax or need portal declaration. If returned goods are destroyed, the manufacturer must reverse ITC as prescribed.