Gst input reversal..

This discussion addresses the complexities of GST input tax credit reversal when dealing with returned expired or sample goods. The original poster manufactures beverages, selling them to distributors and paying outward GST. When distributors return expired goods, a credit note is issued. The core question is whether input tax credit needs to be reversed on these credit notes and how to calculate it, especially given differing GST rates on purchases and sales. The consensus suggests that input tax credit must be reversed proportionally for expired goods that will be written off, according to GST rules.