rxpiry goods

95 views 3 replies
Usally pharma companies issued replacement of fresh stocks against expiry goods received without avail sredit
Isstead of issuing credit note replcement stok issued
this Staten is ok
Replies (3)
Kindly refer a latest issued Circular No. 72/46/2018-GST , Dtd.26/10/2018
on cbec.gov.in
There is no clarity on replacement issue in the circular
If we issue replacement Any provision in the act
That what circular reads out that the expired goods cannot be replace on delivery challan with fresh Goods.
Either should be send back to manufacturer on Tax Invoice or Debit Note.


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