https://www.taxtmi.com/circulars?id=57559 Return of time expired drugs may be treated either as a fresh supply-where a registered returner issues an invoice and the recipient may claim ITC subject to Section 16, composition taxpayers issue a bill of supply with no ITC, and unregistered persons issue a commercial document without tax-or by issuance of a credit note under Section 34 with delivery challan for transport; credit note adjustments are permitted only if issued within the time limit in sub section (2) of Section 34 and provided the recipient has not availed ITC or has reversed it, and manufacturers destroying returned goods must reverse ITC under clause (h) of sub section (5) of Section 17. en-us Mon, 29 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57559 Return of time expired drugs may be treated either as a fresh supply-where a registered returner issues an invoice and the recipient may claim ITC subject to Section 16, composition taxpayers issue a bill of supply with no ITC, and unregistered persons issue a commercial document without tax-or by issuance of a credit note under Section 34 with delivery challan for transport; credit note adjustments are permitted only if issued within the time limit in sub section (2) of Section 34 and provided the recipient has not availed ITC or has reversed it, and manufacturers destroying returned goods must reverse ITC under clause (h) of sub section (5) of Section 17. Circulars GST - States Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57559