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    <title>reversal of input tax credit on financial credit notes</title>
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    <description>Issuance of financial credit notes for post sale discounts does not constitute a fresh supply and therefore, according to practitioner responses in the record, does not create an independent GST liability; the document notes potential input tax credit reversal concerns but contains only advisory views and no judicial authorities on mandatory tax treatment.</description>
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      <description>Issuance of financial credit notes for post sale discounts does not constitute a fresh supply and therefore, according to practitioner responses in the record, does not create an independent GST liability; the document notes potential input tax credit reversal concerns but contains only advisory views and no judicial authorities on mandatory tax treatment.</description>
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