Return of time-expired medicines: procedural clarification mandates standardized GST treatment and uniform administrative steps. Clarification prescribes the procedural steps for return of time expired drugs or medicines under GST, including required documentation, verification and tax treatment, and directs state tax officers to adopt the Department of Revenue, GST Policy Wing guidance as the binding procedure to ensure uniform implementation across field formations.
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Return of time-expired medicines: procedural clarification mandates standardized GST treatment and uniform administrative steps.
Clarification prescribes the procedural steps for return of time expired drugs or medicines under GST, including required documentation, verification and tax treatment, and directs state tax officers to adopt the Department of Revenue, GST Policy Wing guidance as the binding procedure to ensure uniform implementation across field formations.
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