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    <title>GOODS RETURNED BY COMPOSITE DEALER TO REGISTERED DEALER</title>
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    <description>When a registered dealer&#039;s supply to a composition-scheme dealer is partly returned, the registered supplier should issue the credit note and upload it to reduce GST liability; composition dealers are not authorised to issue tax invoices or debit notes with tax components and cannot claim input tax credit, and reporting in B2C and portal matching routines may affect electronic adjustment.</description>
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      <description>When a registered dealer&#039;s supply to a composition-scheme dealer is partly returned, the registered supplier should issue the credit note and upload it to reduce GST liability; composition dealers are not authorised to issue tax invoices or debit notes with tax components and cannot claim input tax credit, and reporting in B2C and portal matching routines may affect electronic adjustment.</description>
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