https://www.taxtmi.com/forum/issue?id=112664 Return of goods supplied under excise invoices and rejected by recipients should be documented and replacement supplies made under GST invoices, while suppliers preserve transitional input tax credit by filing a Trans 1 declaration. If recipients decline to issue a tax invoice for the return, the proviso to section 142(1) places the tax liability on the recipient, so suppliers should rely on Trans 1 for credit rather than accepting gate pass returns without invoicing. en-us Tue, 22 Aug 2017 13:01:24 +0530 Thu, 23 Jan 2025 15:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112664 Return of goods supplied under excise invoices and rejected by recipients should be documented and replacement supplies made under GST invoices, while suppliers preserve transitional input tax credit by filing a Trans 1 declaration. If recipients decline to issue a tax invoice for the return, the proviso to section 142(1) places the tax liability on the recipient, so suppliers should rely on Trans 1 for credit rather than accepting gate pass returns without invoicing. Discussion-Forum GST Tue, 22 Aug 2017 13:01:24 +0530 https://www.taxtmi.com/forum/issue?id=112664