Treatment of expired goods return.

Need Guidance on treatment of expired medicine returned to manufacturers..

Medicine expired and returned to manufacturers by whole seller.

date of original invoice was before 18 months..

The Manufacturer has issued credit note in books of accounts as The original goods was supplied more than 18 months ago the supplier could not upload the credit notes in GSTR 1


And He did not adjust the tax on credit note from GST liability of 3B.


Now the coufusion is

whether the manufacturer have to reverse the input tax credit which was claimed for manufacturing the original product?