10. Rectification of Accounts after payment of output tax.-

10. Rectification of Accounts after payment of output tax.- Where, after an invoice has been provided for a supply of taxable goods by a registered person, the sale of goods is cancelled and the goods are received back, such person may adjust the value added tax or, where applicable,  value added tax and supplementary duty paid on the goods so taken back in the Current Account against the output tax due in the subsequent supply.

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