When I tried to download your attached ref1.txt I got an error message from Daniweb saying "/tmp/Xfx9+ApI.part could not be saved, because the source file could not be read" so I can't see the data.
#!/usr/bin/perl
use strict;
use warnings;
while(my $rec = <DATA>){
chomp($rec);
$rec = reverse($rec);
$rec =~ tr/ATGC/TACG/;
print "$rec\n";
}
__DATA__
GCTCCTTGGGAAATATAGATCAAATATAGTTCATCGTTTAACTAAACCCG
TCCTTGGGAAATATAGATCAAATATAGTTCATCGTTTAACTAAACCCGGA
CCTTGGGAAATATAGATCAAATATAGTTCATCGTTTAACTAAACCCGGAC
You already know how to reverse a text string. To replace A with T, T with A, etc. you could use the transliteration function $rec =~ tr/ATGC/TACG/;
Since I don't get the same output you want, I may have misunderstood the question.