Returned of expired Drugs and medicines in GST

CA. Heet Shah , Last updated: 22 December 2018  
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The common trade practiced followed in case of pharmaceutical sector is that the drugs or medicines are sold by manufacturer to the wholesaler and then further to the retailer on the basis of Invoice or Bill of supply as the case may be. It is noteworthy that these goods have a definite life (expiry

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Published by

CA. Heet Shah
(Tax Consultant & Practitioner)
Category GST   Report

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