Rule 42 & 43 reversal even when tax is paid.

This discussion explores whether GST Rules 42 and 43 still apply to reversals even when tax has been collected and paid on exempt supplies. It clarifies that while a refund might be possible if tax was collected on exempt supplies, the situation is complex. The registered person may not be able to claim a refund if the customer demanded the tax, and options like rejecting the supply in GSTR 1A or B2C transactions are mentioned.