Medicine Expiry Return Format (Free Excel) – and How Expiry and Breakage Returns Work in the Pharma Trade
By the Trumac Healthcare team, Panchkula · PCD pharma franchise company since 2007 · Updated 14 November 2026 · About us · WhatsApp +91 90416 77932
हिंदी में: एक्सपायरी रिटर्न फॉर्मेट (Excel) मुफ्त डाउनलोड करें – हर बैच की लाइन, ड्रग लाइसेंस नंबर, GSTIN और अपने-आप जुड़ने वाली राशि के साथ। रिटर्न और क्रेडिट सप्लायर की लिखित पॉलिसी के अनुसार होते हैं।
What the format contains
| Section | What to fill |
|---|---|
| Header | Your firm name, address, drug licence numbers and GSTIN; who you are returning to; return note number and date |
| Product, pack | Brand name and pack exactly as on the invoice |
| Batch no., Mfg. and expiry date | One row per batch – suppliers credit batch-wise |
| Qty, MRP, rate | Quantity in units (strips, bottles); the rate you bought at – PTR for chemists, PTS for stockists |
| Amount | Calculated automatically (Qty × Rate) with a total at the bottom |
| Purchase invoice no. & date | Lets the supplier match the return to the original sale |
| Reason | Expired, near expiry, breakage, damaged, or short-dated on receipt |
| Signatures | Prepared by, received by (with stamp) and the credit note number when issued |
How expiry and breakage returns work
- Chemist → stockist: the chemist lists expired, near-expiry or damaged stock batch-wise and hands it over with a return note.
- Stockist → company: the stockist consolidates returns and sends them to the company or its C&F agent.
- Credit note: the supplier checks the goods against its returns policy and issues a credit note (with GST adjusted) against the original invoice.
- Terms vary: the time window around expiry, the rate credited and breakage rules are set by each supplier – get them in writing.
Tips to cut expiry losses
- Sell first-expiry-first-out (FEFO) and check near-expiry stock every month.
- Keep expired stock separate, marked not for sale, until it is returned or disposed of.
- Order to real demand – especially slow-moving and cold-chain products.
- For a PCD franchise, ask the company for its returns policy before signing – see the PCD franchise agreement checklist.
Frequently asked questions
What is a medicine expiry return?
It is the return of expired or near-expiry stock from a chemist to the stockist, or from a stockist to the company or its C&F agent, against a credit note. Whether and how much is credited depends on the supplier’s written returns policy.
What should an expiry return format contain?
Your firm details with drug licence numbers and GSTIN, and for each batch: product, pack, batch number, manufacturing and expiry dates, quantity, MRP, purchase rate, amount, original invoice number and date, and the reason for return – plus signatures and the credit note number.
Can expired medicines be returned to the company?
Only as per the company’s returns policy – terms such as the time window around expiry, the rate credited and documents required differ from company to company. Agree them in writing before you start buying.
Can a chemist sell expired medicines?
No. Expired medicines must be taken off the shelf, kept separately and marked not for sale until they are returned or disposed of as required.
How is GST handled on an expiry return?
The supplier issues a credit note against the original invoice, and GST is adjusted through that credit note. Keep the credit note with your purchase records.
How can I reduce expiry losses?
Order to actual demand, sell first-expiry-first-out (FEFO), check near-expiry stock every month, and return short-dated goods early under your supplier’s policy.
More free tools: PTR PTS calculator (online + Excel) · all pharma business guides.
Chemist or distributor looking for a PCD range? WhatsApp +91 90416 77932 – 3000+ products, monopoly rights, no franchise fee, first order from ₹25,000. Trumac Healthcare, Panchkula – since 2007.