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<h1>Jammu & Kashmir State Taxes Dept. Clarifies GST Procedures for Returning Expired Drugs: Fresh Supply or Credit Note Options.</h1> The circular issued by the Jammu and Kashmir State Taxes Department provides guidance on the return of expired drugs or medicines under the GST laws. It outlines two procedures for returning expired goods: treating the return as a fresh supply or issuing a credit note. For fresh supply returns, registered persons can issue an invoice, while composition taxpayers issue a bill of supply. Unregistered persons use commercial documents. If goods are destroyed, manufacturers must reverse the Input Tax Credit (ITC). Credit notes can be issued with or without tax liability adjustments, depending on the timing. The circular also applies to returns for reasons other than expiry.