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    <title>Goods return by Tax Invoice</title>
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    <description>Where a supplier issues a Credit Note to effect a purchase return, the buyer should avoid issuing a tax invoice for the same return; instead use a Delivery Challan when returning goods and allow the supplier&#039;s credit note to reverse ITC, aligning supplier GSTR 1 with buyer GSTR 2B and preventing Net ITC mismatches.</description>
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      <description>Where a supplier issues a Credit Note to effect a purchase return, the buyer should avoid issuing a tax invoice for the same return; instead use a Delivery Challan when returning goods and allow the supplier&#039;s credit note to reverse ITC, aligning supplier GSTR 1 with buyer GSTR 2B and preventing Net ITC mismatches.</description>
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