Return of time-expired drugs under GST clarified through procedural instructions for officers and trade organisations. Clarification is issued on the procedure relating to the return of time-expired drugs or medicines under GST. The communication forwards the Central Board of Indirect Taxes and Customs circular issued for that purpose and directs that subordinate officers be informed and compliance ensured. It also requires that trade organisations be apprised of the clarified procedure at the departmental level.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Return of time-expired drugs under GST clarified through procedural instructions for officers and trade organisations.
Clarification is issued on the procedure relating to the return of time-expired drugs or medicines under GST. The communication forwards the Central Board of Indirect Taxes and Customs circular issued for that purpose and directs that subordinate officers be informed and compliance ensured. It also requires that trade organisations be apprised of the clarified procedure at the departmental level.
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