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of <h1>Gujarat GST: Guidelines for Returning Expired Drugs Include Fresh Supply Invoices, Credit Notes, and ITC Claims.</h1> The circular clarifies procedures for returning expired drugs or medicines under the Gujarat Goods and Services Tax Act. Retailers or wholesalers can treat returns as fresh supplies, issuing invoices, or use credit notes. For fresh supplies, registered entities can claim Input Tax Credit (ITC), while composition taxpayers cannot. Unregistered persons return goods without tax. If goods are destroyed, manufacturers must reverse ITC. Credit notes can adjust tax liability if issued within specified time limits; otherwise, no adjustment is possible. The procedures apply to other return scenarios beyond expiry. Difficulties in implementation should be reported to the Commissioner.
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