https://www.taxtmi.com/forum/issue?id=114572 When a purchaser rejects goods after a sale invoice and will not issue a debit note, the seller should issue a credit note to nullify the supply and reduce output tax liability; the recipient must reduce its input tax credit accordingly. For exported goods re imported, a credit note can be issued while customs notifications govern duty reversal and reversal of any export benefits; where the purchaser has not recorded the purchase, issuance of the credit note remains the operative method to effect accounting and tax nullification at the seller's end. en-us Fri, 01 Feb 2019 16:38:41 +0530 Thu, 23 Jan 2025 15:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114572 When a purchaser rejects goods after a sale invoice and will not issue a debit note, the seller should issue a credit note to nullify the supply and reduce output tax liability; the recipient must reduce its input tax credit accordingly. For exported goods re imported, a credit note can be issued while customs notifications govern duty reversal and reversal of any export benefits; where the purchaser has not recorded the purchase, issuance of the credit note remains the operative method to effect accounting and tax nullification at the seller's end. Discussion-Forum GST Fri, 01 Feb 2019 16:38:41 +0530 https://www.taxtmi.com/forum/issue?id=114572