inward supply

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?
Replies (2)
Both options is open you can take in inward and supplier also issue the credit note
so its not compulsory to take as inward supply. thanx

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