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of <h1>Chhattisgarh Tax Office Clarifies Return Process for Expired Drugs under CGGST Act; ITC Available for Registered Dealers.</h1> The circular issued by the Chhattisgarh State Tax Office clarifies procedures for returning expired drugs or medicines under the CGGST Act. Retailers or wholesalers returning expired goods can treat them as fresh supply, issuing an invoice or bill of supply, or use a credit note. Registered persons can avail Input Tax Credit (ITC) on returns, subject to conditions, while unregistered persons can return goods without tax. If goods are destroyed, manufacturers must reverse ITC. Credit notes allow tax adjustments if issued within specific timeframes. The circular also applies to returns for reasons other than expiry, and feedback is encouraged.
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