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rxpiry goods

05 November 2018

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

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3 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 05 November 2018

Kindly refer a latest issued Circular No. 72/46/2018-GST , Dtd.26/10/2018
on cbec.gov.in

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Ravi KUMAR (34 Points)
Replied 06 November 2018

There is no clarity on replacement issue in the circular
If we issue replacement Any provision in the act

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 06 November 2018

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.