What is the procedure for movement of time expired medicines from the retail outlets to the manufacturer for destruction

1. In such cases, the manufacturer may issue a credit note within the time specified in sub-section (2) of section 34 of the CGST Act, 2017 subject to
   the condition that the person returning the expired medicines reduces his ITC.
2. Subsequently, when the time expired goods are destroyed, the manufacturer
   has to reverse his ITC on account of goods being destroyed.
3. Where the goods are returned after the time limit specified in section 34(2) of the CGST Act, 2017, the registered person returning the goods shall issue a tax invoice, as it is a supply within the meaning of Section 7 of the CGST Act, 2017.

FAQ3: Drugs and Pharmaceuticals

Comments: But a retail outlet can not issue a tax invoice to wholesale under Drugs and Medicines Act.