Breakage & Expiry

#In case Goods return back within 6 month from end of financial year in which such Goods sold :

than Buyer of Goods, when return that Goods to you, buyer have to issue debit note along with GST.(So, he Reverse the ITC taken) And against that Debit note received with returned / expired Goods you have to issue Credit Note and can reduce your output tax liability in respective month.

# In case Goods return back after 6 month from end of financial year in which such Goods sold :

than you can not issue credit note, So in that case buyer have to issue Sales Invoice for that Goods along with GST and you can take credit of same.

Thank You For The Information

Most welcome......