Return of time expired goods: options to treat as fresh supply or issue a credit note with distinct ITC consequences. Provides two alternative treatments for return of time expired drugs: treat the return as a fresh supply-registered persons issue an invoice and recipients may claim ITC subject to Section 16, composition taxpayers issue a bill of supply with no ITC to recipient, unregistered persons use a commercial document; destruction of returned goods requires reversal of ITC on the return supply. Alternatively, the supplier may issue a credit note under section 34 with tax-adjustment permitted if issued within statutory time limits and recipient has not availed or has reversed ITC; late credit notes cannot adjust tax liability or require portal declaration, and destruction after credit-note returns requires reversal of ITC attributable to manufacture.