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Pharmacy bill › Pharmacy bill format
Pharmacy bill format: what a chemist’s bill must show
A chemist’s bill answers to two sets of rules: the drug rules, which care about who bought which medicine from which batch, and GST, which cares about tax. One good bill satisfies both.
What the drug rules ask for
A retail chemist keeps a record of every sale of prescription medicines. Under Rule 65 of the Drugs Rules, 1945, for medicines supplied in their original packs, this record may be kept as a serially numbered cash or credit memo instead of a separate prescription register. That memo should show:
- the serial number and date,
- the patient’s name and address,
- the prescriber’s name (and address or registration number),
- the name and quantity of each medicine,
- for Schedule H, H1 and similar medicines, the manufacturer, batch number and expiry date.
Your store’s name, address and drug licence numbers go at the top, and a registered pharmacist supervises the sale.
What GST asks for
If the store is registered under GST, the same bill is a tax invoice: your GSTIN, a number of up to 16 characters, date, HSN code, quantity, taxable value, GST rate and amount, and place of supply. On a sale of ₹50,000 or more to a buyer without GSTIN, the buyer’s name, address and state are also needed (Rule 46 of the CGST Rules). A store under composition gives a bill of supply without GST, with the words "composition taxable person, not eligible to collect tax on supplies". A store that is not registered gives a cash or credit memo.
A sample bill
| # | Medicine | Mfr. | Batch | Exp. | Qty | MRP | Disc. | Amount |
|---|---|---|---|---|---|---|---|---|
| 1 | Paracetamol 650 mg tab | ABC Pharma | PX2511 | 08/27 | 2 Strip | 32.00 | 10% | 57.60 |
| 2 | Amoxicillin 500 mg cap [H] | XYZ Labs | AM0934 | 03/27 | 1 Strip | 105.00 | 10% | 94.50 |
Total at MRP ₹169.00, discount ₹16.90, bill total ₹152.10, rounded to ₹152. At 5% GST the taxable value inside ₹152.10 is ₹144.86 and the GST ₹7.24 (₹3.62 CGST + ₹3.62 SGST). The Schedule H note prints at the bottom because line 2 is a Schedule H medicine. (Names and figures are only an example.)
Mistakes to avoid
- No batch or expiry on the bill. If a batch is recalled, you cannot tell which patients got it.
- Charging above MRP. MRP is the ceiling and already includes GST; you may sell below it.
- GST added on top of MRP. The tax is inside the MRP, never added on top.
- Unnumbered bills. Use one running series per financial year, as the maker does: PH/26-27/0001 onwards.