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    <title>PROCEDURE FOR SHIFTED OF FINISHED GOODS FROM AP KARNATAKA TO UP</title>
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    <description>Where registered units are in different states, each must have separate registration; recipient units in AP and Karnataka may claim Input Tax Credit on IGST paid and then supply onward to the UP unit on payment of IGST. There is no provision to endorse an existing invoice in favour of another unit; alternatively, the original sale may be reversed by issuing a credit note and a fresh invoice raised for the correct consignee.</description>
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      <description>Where registered units are in different states, each must have separate registration; recipient units in AP and Karnataka may claim Input Tax Credit on IGST paid and then supply onward to the UP unit on payment of IGST. There is no provision to endorse an existing invoice in favour of another unit; alternatively, the original sale may be reversed by issuing a credit note and a fresh invoice raised for the correct consignee.</description>
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