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    <title>Rejected goods sent back to composite scheme supplier</title>
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    <description>Preferred procedure for returning rejected goods from a composition scheme supplier is issuance of a credit note by the supplier and return of goods by the buyer under a delivery challan (with e way bill as required). Alternatively, for time expired medicines the supplier may issue a bill of supply treating the return as a fresh supply at composition rate, but such bill of supply treatment disallows input tax credit to the recipient.</description>
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