Circular to clarify the procedure in respect of return of time expired drugs and medicines.

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....-GST (State) To The Additional Commissioner of State Tax / Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Circular to clarify the procedure in respect of return of time expired drugs and medicines - Reg. The Department of Revenue, GST Policy Wing vide Circular No. 72/46/2018-GST dated 26th October, 2018 has issued clarifications on the procedure to be followed in r....