Revised Rule 44: Reversal of Input Tax Credit (ITC) now uses market price if tax invoice is unavailable.

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....Rule 44 - Manner of reversal of credit under special circumstances - Reversal of ITC under GST - Sub Rule (2) and (3) substituted - Where tax invoice is not available for reversal, market price of the goods on the effective date of the occurrence of the events will be taken.....