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    <title>reversal of common input credit used for both taxable and non taxable supplies</title>
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    <description>Where inputs are used for both taxable and non taxable supplies, the portion attributable to non taxable supplies must be reversed in the return by disclosing total input credit and then showing the reversal/deduction in the prescribed return fields; omissions may be remedied by intimation or correction in the annual return, and procedural deviations can be explained rather than treated as substantive disallowance.</description>
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      <title>reversal of common input credit used for both taxable and non taxable supplies</title>
      <link>https://www.taxtmi.com/forum/issue?id=117322</link>
      <description>Where inputs are used for both taxable and non taxable supplies, the portion attributable to non taxable supplies must be reversed in the return by disclosing total input credit and then showing the reversal/deduction in the prescribed return fields; omissions may be remedied by intimation or correction in the annual return, and procedural deviations can be explained rather than treated as substantive disallowance.</description>
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      <law>GST</law>
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