https://www.taxtmi.com/article/detailed?id=16659 Certificate of non-availment of Input Tax Credit is used where credit notes are issued for return or rejection of goods under section 34 of the CGST/TNGST Act, 2017. It records that the recipient did not avail, utilise, or retain ITC on the original supplies and therefore no ITC reversal is required. The note says the certificate supports GST compliance, audit verification, assessment, and other departmental proceedings, and includes an annexure for credit note and invoice details. en-us Mon, 15 Jun 2026 09:11:37 +0530 Mon, 15 Jun 2026 09:11:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16659 Certificate of non-availment of Input Tax Credit is used where credit notes are issued for return or rejection of goods under section 34 of the CGST/TNGST Act, 2017. It records that the recipient did not avail, utilise, or retain ITC on the original supplies and therefore no ITC reversal is required. The note says the certificate supports GST compliance, audit verification, assessment, and other departmental proceedings, and includes an annexure for credit note and invoice details. Articles Goods and Services Tax - GST Mon, 15 Jun 2026 09:11:37 +0530 https://www.taxtmi.com/article/detailed?id=16659