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<h1>India's Ministry of Finance Outlines GST Procedure for Returning Expired Drugs; References CBIC Circular No. 72/46/2018-GST.</h1> The circular issued by the Government of India's Ministry of Finance addresses the procedure for returning time-expired drugs or medicines under the Goods and Services Tax (GST) framework. It references Circular No. 72/46/2018-GST, dated October 26, 2018, from the GST Policy wing of the Central Board of Indirect Taxes and Customs (CBIC). The notice urges trade associations and the public to disseminate the information contained in the circular to ensure compliance and understanding of the return process for expired pharmaceutical products.