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    <title>Before unloading goods returned back</title>
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    <description>Where a supplier has already issued a tax invoice for goods later rejected for quality, the buyer must return the goods by issuing a Delivery Challan under the applicable rules and an e way bill; the supplier must issue a credit note. Input tax credit consequences follow the credit previously availed: full reversal if full credit was taken, proportional reversal if only apportioned credit was taken, and no reversal if no credit was availed.</description>
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