https://www.taxtmi.com/forum/issue?id=114422 Supplier entitlement to input tax credit on goods returned by a buyer who did not claim ITC depends on corrective documentation and accounting evidence: although a credit note should be issued by the supplier and a buyer-issued debit note is a procedural lapse, the supplier may avail ITC if its books of account or an agreement prove the returned goods' price was GST-inclusive and the GST component was embedded in the consideration. en-us Sat, 22 Dec 2018 20:45:39 +0530 Thu, 23 Jan 2025 15:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114422 Supplier entitlement to input tax credit on goods returned by a buyer who did not claim ITC depends on corrective documentation and accounting evidence: although a credit note should be issued by the supplier and a buyer-issued debit note is a procedural lapse, the supplier may avail ITC if its books of account or an agreement prove the returned goods' price was GST-inclusive and the GST component was embedded in the consideration. Discussion-Forum GST Sat, 22 Dec 2018 20:45:39 +0530 https://www.taxtmi.com/forum/issue?id=114422