<h1>Return of expired goods under GST clarified: credit notes, input tax credit adjustments and treatment as supply when late.</h1> NPPA revised ceiling prices to exclude excise duty after GST and clarified returns of expired goods under Section 34: manufacturers may issue credit notes within the subsection (2) time limit if the returnee reduces his input tax credit, manufacturers must reverse input tax credit upon destruction, and returns after the time limit are treated as supplies requiring a tax invoice.