https://www.taxtmi.com/circulars?id=57553 Retailers or wholesalers may return time expired drugs either as a fresh supply-issuing an invoice (registered) or bill of supply (composition) or a commercial document (unregistered)-with ITC available to recipients only when conditions of Section 16 are met; destruction of returned goods requires reversal of ITC attributable to the return supply under section 17(5)(h). Alternatively, suppliers may issue a credit note under section 34: if issued within the section 34(2) time limit the supplier may adjust tax subject to recipient's ITC position and must upload on the common portal; if issued after that limit tax cannot be adjusted and upload is not required. en-us Fri, 26 Oct 2018 00:00:00 +0530 Sat, 27 Oct 2018 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57553 Retailers or wholesalers may return time expired drugs either as a fresh supply-issuing an invoice (registered) or bill of supply (composition) or a commercial document (unregistered)-with ITC available to recipients only when conditions of Section 16 are met; destruction of returned goods requires reversal of ITC attributable to the return supply under section 17(5)(h). Alternatively, suppliers may issue a credit note under section 34: if issued within the section 34(2) time limit the supplier may adjust tax subject to recipient's ITC position and must upload on the common portal; if issued after that limit tax cannot be adjusted and upload is not required. Circulars GST Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57553