¹[ If a registered person supplies goods or services at standard VAT rate or reduced rate or specific tax or exempted or zero-rated or some or all such types of goods or services, VAT rebate paid on inputs can be taken only against goods or services supplied at zero rate and standard VAT rate and in such case, after receiving the supply of goods or services as inputs by the registered person, he can take rebate against all supplies by following section 46, provided that, after the expiry of the relevant tax period, he has to show in the adjusted return the rebate received against the inputs of reduced rate or specific tax or exempted or some or all such types of goods or services supplied during that tax period. ]