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                   142 Points
                   Joined March 2014
                
               
			  
			  
             
			
			
			
            
           if my supplier has supplied some materials to me but due to nonfulfillment of quality standards we have rejected the material at the time of reciept itself without recording as inward so as per sec 35(1) of CGST ACT  is it compulsory to record as inward supply?