THE TAMILNADU CHEMISTS & DRUGGISTS ASSOCIATION (REGD.

)
(Affiliated to All India Organisation of Chemists & Druggists)
D-36, 8th Floor, `D’ Block, Halls Towers, 33, Halls Road, Chennai - 600 008.
Phone : 2819 1522
E-mail : tncda_sangam@yahoo.co.in Website : www.tncda.com

President: Hon. General Secretary: Treasurer:

K. MANOHARAN D.Pharm., K.K. SELVAN B.Sc., S. ELANGOVAN M.Pharm., M.B.A.
M/s. Thillai Medicals, M/s.Sharadha Medicals M/s. The Chennai Medicals,
No.29-B, 10th Cross, Main Road, 8/C, Omalur Main Road, Four Road, Salem - 9. No.96, Perambur High Road,
Thillai Nagar, Trichy - 620 018. Ph: 0427-235 3353, 403 1318 Jamalia, Chennai - 600 012.
Ph: 0431-2762555. Mobile: 94431 76555 Mobile : 93609 99909 Mobile: 98843 02901
E-mail: manoharan.k2222@gmail.com E-mail: kkselvan72@gmail.com E-mail: leviserpharma@gmail.com
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CONTENTS
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1. EDITORIAL

2. GENERAL SECRETARY’S DESK

3. DISTRICT NEWS

4. PRODUCT INFORMATION

5. MISCELLANEOUS

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TARIFF
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FOR ADVERTISEMENTS PER ISSUE

Size : 18.5 cms x 24.5 cms
Fourth Cover : Rs. 20,000/-
Inside Cover Page : Rs. 15,000/-
Full Page : Rs. 10,000/-
20% Discount on your yearly contract.
“Form-V Price List Publication”
charges Rs. 5,000/- per product / strength.
(Details of strength, packing, composition GST % etc. to be specified)
Total Circulation : 20,000 Copies

Editor : N. ANANDAN, Mobile: 99402 23755

Co-Editors : N. PALANIAPPAN, Mobile: 98433 24699

D.G. VENKATESAN, Mobile: 94432 67499

Sub-Editor : P.R.N. ANBARASAN, Mobile: 99949 34580

TAMILNADU CHEMISTS 3 NOVEMBER 2018

 cŸq® kUªJ tÂf®fis MjÇ¥ngh«!
“M‹-iy‹ kUªJ ɉgid¡F
ïil¡fhy jil”
m‹òilp®, tz¡f«.
xU kÅj‹ ãwªjh‹, thœªjh‹, kiwªjh‹ v‹gJ thœ¡if mšy.
F¿¡nfhŸ k‰W« ïy£áa¤njhL thœtJjh‹ thœ¡if. mij¡ fU¤âš bfh©L
ekJ îth»fŸ áw¥ghf¥ ghLg£L tU»wh®fŸ. M‹-iy‹ t®¤jf¤â‰F vâuhf
28.09.2018 m‹W jilbrŒa¡ nfhÇ jÄHf« KGtJ« fil mil¥ò nghuh£l«
el¤ândh«. filail¥ò nghuh£l¤âš 100 rjåj bt‰¿í« f©nlh«. mid¤J
kht£l§fŸ njhW« g¤âÇif thÆyhfî«, bjhiy¡fh£áÆš ng£o bfhL¤J«,
M®¥gh£l« el¤âí« bt‰¿fukhd nghuh£l« c§fŸ Mjuîl‹ eilbg‰wJ.
bjhl®ªJ br‹id ca®Úâk‹w¤âš e« jÄœehL kUªJtÂf® r§f¤â‹
rh®ghf jh¡fš brŒa¥g£l kDÉš gâî brŒa¥glhj gy M‹-iy‹ ÃWtd§fŸ
kU¤Jt® gǪJiu Ó£L ïšyhkš kUªJfis ɉgid brŒtJ r£l Énuhj«.
nkY« jtwhd k‰W« fhyhtâahd kUªJfŸ ɉgid brŒa¥gL«. rÇahd
kUªJfŸ »il¡fhkš nehahË ghâ¡ff¥gLt®. M‹-iy‹ tÊ kUªJ ɉgid
cÆÇH¥ig V‰gL¤J«. vdnt M‹iy‹ kUªJ ɉgid¡F¤ jilÉâ¡f
nt©L« vd kDÉš F¿¥ãl¥g£oUªnjh«. mj‰fhd ïil¡fhy¤ jil 31.10.2018
m‹W bg‰nwh«. jÄHf muá‹ rh®ãš gâš kD jh¡fš brŒa¥g£lJ. mj‰F
M‹iy‹ ɉgidia¤ jil brŒí« mâfhu« jÄHfmuR¡F ïšiy. M‹iy‹
ɉgid r£l Énuhj«, kUªJ¡f£L¥ghL r£l« v‹gJ k¤âa muá‹ r£l«. M‹-
iy‹ ɉgidia jilbrŒí« mâfhu« k¤âa muR¡Fjh‹ cŸsJ vd
kDjh¡fš brŒa¥g£lJ. vdnt, ïªj tH¡F bjhl®ghf k¤âa muR gâš mË¡f
kh©òÄF Úâaur® òZgh r¤âa ehuhaz‹ Érhuizia or«g®-5¡F jŸË
it¤J cŸsh®fŸ.
jÄœehL kUªJ tÂf khÃy r§f îth»fŸ k‰W« kht£l r§f îth»fŸ,
f£á rh®ã‹¿ mid¤J ehlhSk‹w cW¥ãd®fisí« rªâ¤J ek¡F rhjfkhf
Fuš bfhL¡f nt©o kD bfhL¤JŸsd®. nkY« nghuhlî« bt‰¿ bgwî« Ãâ
v‹gJ ï‹¿aikahj x‹whF«. ekJ cW¥ãd®fŸ midtU« j§fshš ïa‹w
bjhifia tH¡F Ãâahf mtut® kht£l r§f§fŸ _y« mˤJ ekJ
thœthjhu« ghJfh¡f cjîkhW m‹òl‹ nf£L¡bfhŸ»nwh«.
x‹WgLnth«! bt‰¿ milnth«!
thœf itaf«! ts®f kUªJ tÂf® r§f«!
- MáÇa®

TAMILNADU CHEMISTS 4 NOVEMBER 2018

 General Secretary’s Desk
10.10.2018 E-mail sent to the Under Secretary (Drugs), Ministry of Health & Family
Welfare, Govt. of India, New Delhi and AIOCD President, Secretary
regarding suggestion/Comments/Objection on draft of E-Pharmacy.

23.10.2018 E-Mail/SMS sent to all District President / Secretary regarding Dengu &
Swine Flu Fever Awareness to public.

30.10.2018 E-Mail sent to AIOCD, Genl. Secretary Rajiv Singhal attaching the
supporting letters received from Tamilnadu MPs against online sale of
medicines.

31.10.2018 E-Mail sent to all District President / Secretary attaching copy of our bye
law amendment approved by Registrar of Societies.

Hon. General Secretary

bghJ¢brayhs® F¿¥ngL
10.10.2018 Online _y« kUªJ tÂf¤ij bfh©L tUtJ r«kªjkhf k¤âa muR btËÆ£LŸs
murhiz g‰¿a ekJ fU¤J¡fisí«, v⮥òfisí« Under Secretary, k¤âa muR,
òJ blšÈ k‰W« jiyt® / brayhs®, m»y ïªâa kUªJ tÂf r§f« M»nahU¡F
Ä‹dŠrš _y« bjÇÉ¡f¥g£lJ.
23.10.2018 bl§F k‰W« g‹¿¡fhŒ¢rš g‰¿a ÉÊ¥òz®it k¡fS¡F V‰gL¤JkhW mid¤J
kht£l jiyt®/brayhs®fS¡F Ä‹dŠrš _y« bjÇÉ¡f¥g£lJ.
30.10.2018 Online kUªJ tÂf¤ij jL¡f, ekJ nfhÇ¡iffS¡F jÄHf M.P.¡fŸ k¤âa muR¡F
mD¥ãa foj efšfis AIOCD jiyt®/brayhs®fS¡F Ä‹dŠrš _y«
mD¥g¥g£lJ.
31.10.2018 Register of Societies x¥òjš tH§»íŸs khÃy r§f¤â‹ Bye LawÉ‹ efiy
mid¤J kht£l jiyt® / brayhs®fS¡F Ä‹dŠrš _y« mD¥g¥g£lJ.

- bghJ¢brayhs®

Visit our Website “www.tncda.com” for updated information

TAMILNADU CHEMISTS 5 NOVEMBER 2018

 kht£l brŒâfŸ
òJ¡nfh£il kht£l«
m»y ïªâa kUªJ tÂf®fŸ r§f« k‰W« jÄœehL kUªJ tÂf®fŸ r§f
nt©LnfhË‹go òJ¡nfh£il kht£l kUªJ tÂf®fŸ r§f« rh®ghf eilbg‰w gªâš
kht£l¤âš cŸs 850 filfS« mil¡f¥g£L òJ¡nfh£il âyf® âlÈš mid¤J
tÂf®fS« fyªJ bfh©L M®¥gh£l« brŒjd®. M®¥gh£l¤âš òuty® âU. T.H. uhn#ªâu‹
mt®fŸ, jiyt® âU. M. brªâš gHÅa¥g‹ mt®fŸ, brayhs® âU. SP. K¤Juhk‹ mt®fŸ,
bghUshs® âU. S. rä« M»nah® K‹ÅiyÆš mid¤J cW¥ãd®fS« fyªJ bfh©ld®.
***
Online t®¤jf¤ij jil brŒa¡nfhÇ átf§if ghuhSk‹w cW¥ãd® âU. SP.
brªâšehj‹ B.Sc., B.L. mt®fis mtUila ïšy¤âš òuty® âU. T.H. uhn#ªâu‹ mt®fŸ,
jiyt® âU. M. brªâš gHÅa¥g‹ mt®fŸ, brayhs® âU. SP. K¤Juhk‹ mt®fŸ, bghUshs®
âU. S. rä« mt®fŸ k‰W« bkh¤j tÂf® r§f Jiz¤jiyt® âU. É#auFehj‹ M»nah®
ekJ nfhÇ¡if kDit rk®¥ã¤jd®.
***
òJ¡nfh£il kht£l kUªJ tÂf®fŸ r§f îthf¡ FG T£l« 24.09.2018 m‹W
nAh£lš É#ŒÆš jiyt® âU. M. brªâš gHÅa¥g‹ mt®fŸ jiyikÆš eilbg‰wJ.
nk‰go T£l¤âš m»y ïªâa kUªJ tÂf®fŸ r§f« k‰W« jÄœehL kUªJ tÂf®fŸ
r§f« nt©LnfhË‹go gª¤ KGikahf el¤JtJ, filail¥ò brŒJ M®¥gh£l« brŒtJ
v‹W Ô®khÅ¡f¥g£lJ. nk‰go T£l¤âš òuty® âU. TH. uhn#ªâu‹ mt®fŸ, jiyt®
âU. M. brªâšgHÅa¥g‹ mt®fŸ, brayhs® âU. SP. K¤Juhk‹ mt®fŸ, bghUshs® âU.
S. rä« mt®fŸ k‰W« cW¥ãd®fŸ fyªJ bfh©ld®.
âUtŸq® kht£l«
âUtŸq® kht£l kUªJ tÂf®fŸ r§f¤â‹ bra‰FG T£l« 23.09.2018 m‹W
âUtŸq® bt©k ïšy¤âš kht£l jiyt® âU. G. mnrh¡ D.Pharm mt®fŸ
jiyikÆš eil¥bg‰wJ. 2018-2021 M©o‰fhd xU kdjhf nj®ªbjL¡f¥g£l òâa khÃy
îth»fS¡F kht£l r§f« rh®ãš thœ¤JfŸ bjÇɤJ Ô®khd« Ãiwnt‰w¥¥llJ. 2018-
2019« M©o‰fhd kht£l r§f M©L rªjh bjhif tNš brŒtj‰fhd Ô®khd«
Ãiwnt‰w¥g£lJ. 2018-2021 M©o‰fhd kht£l r§f îth»fŸ nj®ªbjL¡F« bghU£L,
kht£l r§f nj®jš bghJ¡FG T£l« tU»‹w or«g® 2018š âUtŸq® lîÅš el¤JtJ
v‹W«, mj‰fhd FG x‹W ÃaÄ¡f¥g£L, m¡FGÉd®fŸ tÊ fh£LjÈ‹go nj®jš
bghJ¡FG T£l« áw¥ghf el¤JtJ vd KobtL¡f¥g£L, Ô®khd« Ãiwnt‰w¥g£lJ.

TAMILNADU CHEMISTS 6 NOVEMBER 2018

 ÉUJef® kht£l«
ÉUJef® kht£l«, ïuh#ghisa« efu, t£lhu kUªJ tÂf r§f¤â‹ T£l« 28.10.2018
ïuh#ghisa« efu bjhÊš t®¤jf r§f¤âš brayhs® âU. A. ïuh#u¤âd« mt®fŸ
K‹ÅiyÆš, jiyt® âU. A. ÓÅthrf‹ mt®fŸ tunt‰òiuíl‹ eilbg‰wJ. ïªj
T£l¤âš gh®kh ng¥Ç¡fh‹ g§Fjhu® âU. bgh‹uh{ mt®fË‹ JizÉah® âUkâ. V. îkyh
mt®fŸ 20.10.2018 m‹W ïiwtdo nr®ªjh® v‹gij rig¡F bjÇɤJ ïu©L ÃÄl« mŠrÈ
brY¤j¥g£lJ. 29.09.2018 m‹W m»y ïªâa kUªJ tÂf®fŸ r§fK«, jÄœehL kUªJ
tÂf®fŸ r§fK« ïizªJ el¤âa M‹iy‹ t®¤jf¤â‹ kUªJ t®¤jf¤ij jilbrŒa
nfhÇ fil mil¥ò brŒJ x¤JiH¥ò bfhL¤j cW¥ãd®fS¡F e‹¿ bjÇÉ¡f¥g£lJ.
jÄHf¤âš bl§F fhŒ¢rš, g‹¿ fhŒ¢rš gutyhf guwgoahš cW¥ãd®fŸ K¡»akhf
Paracetomal k‰W« ïju kUªJfis kU¤Jt® Ó£L ïšyhkš bfhL¡f nt©lh« v‹W«,
nehahËfis mU»š cŸs muR kU¤Jtkid¡nfh mšyJ jÅah® kU¤JtÇlnkh
bršYkhW nf£L¡bfhŸs¥g£lJ.
kiwªj ekJ cW¥ãd® âU. O.K. F¥òrhÄ mt®fSila kidÉ âUkâ. nfhjhtÇ
mt®fËl« FL«g ey cjɤ bjhifahf %. 25,000/- ïuh#ghisa« efu t£lhu kUªJ r§f«
rh®ghf bfhL¡f¥g£lij cW¥ãd®fS¡F bjÇÉ¡f¥g£lJ.

ïuh#ghisa« jhYfh r§f¤â‹ bkh¤j kUªJ tÂf ãÇî jiytuhf ógâ gh®kh
cÇikahs® âU. É#aFkh® mt®fŸ nj®î brŒa¥g£lh®. mt®fS¡F cWJizahf fh®¤â¡
bko¡fš Vb#‹ÌÞ cÇikahs® âU. fânur‹ mt®fŸ nj®î brŒa¥g£lh®. k¡fŸ bjhl®ò
kUªJ tÂf¤â‹ jiytuhf jdy£RÄ bko¡fš cÇikahs® âU. br©gfuh{ mt®fŸ nj®î
brŒa¥g£lh®. ï¡T£l¤âš bl§F fhŒ¢rš, g‹¿ fhŒ¢rš g‰¿a ÉÊ¥òz®î nguÂ
el¤JtJ v‹W Ô®khÅ¡f¥g£lJ. bghUshs® âU. T. kha¡f©z‹ mt®fŸ e‹¿íiuíl‹
T£l« ïÅnj Koî‰wJ.
***
TAMILNADU CHEMISTS 7 NOVEMBER 2018
 ÉUJef® kht£l«, ïuh#ghisa« efu, t£lhu kUªJ tÂf®fË‹ rh®ghf 02.11.2018 m‹W
fhiy 10.00 kÂasÉš brh¡f®nfhÉÈš ïUªJ bl§F fhŒ¢rš k‰W« g‹¿ fhŒ¢rš
ÉÊ¥òz®î ngu òw¥g£lJ. ï¥ngu Dr. N. ghòÍ M.B.B.S., M.Ch. (jiyik kU¤Jt
mâfhÇ) mt®fŸ jiyikÆš âU. R. ïs§nfht‹ M.Pharm (kht£l cjÉ ïa¡Fe® kUªJ
f£L¥ghL ÉUJef®) mt®fŸ K‹ÅiyÆš âU. N. uÉ¢rªâu‹ M.Sc. (Jiz fhtš
f©fhÂ¥ghs®) mt®fŸ bjhl¡» it¤jh®fŸ. nguÂÆš áw¥ò miH¥ghsuhf âU. M.C.
bt§fnlZtu uh#h (brayhs® ïuh#ghisa« bjhÊš t®¤jf r§f«) mt®fŸ fyªJ bfh©L
nguÂia áw¥ã¤jd®. nk‰go nguÂÆš V.P.M. fšÿÇ khzÉfŸ k‰W« ehlh®
ca®Ãiy¥gŸË khzt®fŸ, $ uhkrªâu ehíL e®á§ fšÿÇ khzÉfŸ, tÂf itáa
ca®Ãiy¥gŸË khzt, khzÉfŸ k‰W« MáÇa®, MáÇiafŸ k‰W« ïuh#ghisa« efu
t£lhu kUªJ tÂf®fŸ r§f mid¤J cW¥ãd®fS« fyªJ bfh©L áw¥ã¤jd®. nguÂ,
brh¡f®nfhÉÈš ïUªJ òw¥g£L giHa ngUªJ Ãiya¤âš ÃiwtilªjJ. nguÂ
V‰ghLfis efu jiyt® âU. A. ÓÅthrf‹ mt®fŸ, brayhs® âU. A. uh#u¤âd« mt®fŸ,
bghUshs® âU. T. kha¡f©z‹ mt®fŸ, ïiz¢brayhs® âU. S. br©gfuh{ M»nah®
áw¥ghf brŒJ ïUªjd®. ïªj ÉÊ¥òz®î ngu mid¤J k¡fS¡F« gaDŸsjhf
mikªjJ.
kJiu kht£l«
kJiu ehlhSk‹w cW¥ãd® âU. R. nfhghy»UZz‹ M.P. mt®fis neÇš rªâ¤J,
Online tÂf mDkâ nt©lh« v‹D« nfhÇ¡if âU. nkjF ghuj¥ ãujk® âU. enuªâunkho
mt®fŸ, kh©òÄF k¤âa mik¢r® âU. N. Mdª¤Fkh® mt®fŸ, kh©òÄF k¤âa mik¢r®
âU. b#f¤ ãufhZ e£lhÍ mt®fŸ, k¤âa muR brayhs® âU. K. ÄZuh mt®fŸ, k¤âa muR
brayhs® âU. b#Œ ãnu ãufhZ mt®fŸ k‰W« k¤âa muR Drug Controller âU. Dr. S. <Þtu
bu£o M»nahU¡F, kJiu ehlhSk‹w cW¥ãdÇl« ïUªJ foj« bgw¥g£L mt‰iw ekJ
kht£l r§f¤â‹ _y« mD¥g¥g£lJ.
nkY« “bghJk¡fŸ ftd¤â‰F” v‹w bl§F fhŒ¢rš g‰¿a ÉÊ¥òz®î Sticker
m¢ro¤J mid¤J kUªJ filfËY« x£l¥g£lJ. nkY« 1.11.2018 m‹W kht£l r§f
rh®ãš fhrnehŒ k‰W« bl§F fhŒ¢rš g‰¿a ÉÊ¥òz®î neh£OÞ m¢ro¤J kJiu khefÇš
És¡Fö©, Éšyhòu«, m©zh ef®, nejhÍ rhiyÆš bghJk¡fS¡F, ÉÃnahf« brŒJ
k¡fS¡F ÉÊ¥òz®î V‰gL¤j¥g£lJ. ïªÃfœÉš kht£l brayhs® âU. C. kndhf®
mt®fŸ, bghUshs® âU. A. ráFkh® mt®fŸ, îth»fŸ âU. N. uÉ mt®fŸ, âU. R.
nfhghy»UZz‹ mt®fŸ, âU. A. myhîÔ‹ mt®fŸ, âU. A.S. rªâunrf® mt®fŸ, âU. D.
åuz‹ (v) KUnfr‹ mt®fŸ, âU. P. rutz‹ mt®fŸ, âU. V. f©z¥g‹ mt®fŸ, âU.
T. njd¥g‹ mt®fŸ, âU. K. mU©Fkh® mt®fŸ k‰W« âU. P. brh¡fȧf« M»nah®
fyªJ bfh©ld®.

TAMILNADU CHEMISTS 8 NOVEMBER 2018

 kJiu kht£l kUªJ tÂf r§f¤â‹ gâî v©. 88/2016, 23.10.2018 m‹W òJ¥ã¡f¥g£lJ.
k‰W« Online -š kht£l îth»fshš M®l® brŒJ bgw¥g£l kUªJfŸ k‰W«
Égu§fisí« khÃy r§f¤â‰F mD¥gg£lJ.
ö¤J¡Fo kht£l«
ö¤J¡Fo kht£l kUªJ tÂf®fŸ r§f áw¥ò bra‰FG T£l« 2.11.2018 m‹W 126,
átªjhFs« nuhL, Rey Reg Pharmaceuticals mYtyf¤âš it¤J eilbg‰wJ. kht£l
jiyt® âU. P. #h‹ ãÇ£nlh mt®fŸ jiyik t»¤jh®fŸ. bghUshs® âU. S. åug¤âu‹
mt®fŸ K‹Åiy t»¤jh®fŸ. áw¥ò miH¥ghsuhf khÃy Jiz¤jiyt® âU. V.M. fhj®
bkhŒÔ‹ mt®fŸ fyªJ bfh©lh®fŸ. T£l V‰ghLfis kht£l brayhs® âU. SP. KÅrhÄ
mt®fŸ k‰W« bkh¤j kUªJ ɉgid ãÇî jiyt® âU. #&L uhn#Þ f©zh brŒâUªjd®.
kht£l îth»fŸ fhašg£od« âU. K¤J »UZz‹ (v) f©z‹ nfhÉšg£o nuh»Â
âU. bršt« fyªJ bfh©L áw¥ã¤jd®. Ñœf©l Ô®khd« k‰W« ÃfœîfŸ eil¥bg‰wJ.
bl§F fhŒ¢rš r«kªjkhf kht£l îthf« k‰W« kUªJ f£L¥ghL Jiwíl‹ ïizªJ
bghJk¡fS¡F ÉÊ¥òz®î V‰gL¤jî«, k¡fŸ bjhl®ò kUªJ tÂf®fis kU¤Jt®
gǪJiu Ó£o‹¿ kUªJ tH§f nt©lh« vd nf£L bfhŸs¥g£lJ. ekJ rnfhju tÂfU«
AMS bko¡fš cÇikahsUkhd âU. M. FkhurhÄ mt®fS¡F mt®fSila fil Ä‹ gGJ
fhuzkhf Ô Ég¤J V‰g£lJ. mj‰F cjî« bghU£L ïH¥Õlhf kht£l k‰W« khÃy
r§f« ïizªJ %. 25,000/-¡fhd fhnrhiyia khÃy Jiz¤jiyt® âU. V.M.fhj® bkhŒÔ‹
mt®fŸ tH§»dh®fŸ.

k¤âa mik¢r® kh©òÄF bgh‹. uhjh»UZz‹ mt®fŸ, ekJ ïiza tÊ kUªJ

ɉgid¡F jilÉâ¡f Mjuî nf£L bfhL¤j nfhÇ¡if¡F cWJizahf ïU¥gij foj«
_y« bjÇɤJŸsij r§f T£l¤âš bjÇÉ¡f¥g£lJ.

TAMILNADU CHEMISTS 9 NOVEMBER 2018

 njÅ kht£l«
njÅ kht£l«, ngho k©ly kUªJ tÂf®fŸ r§f T£l« 30.10.2018 m‹W k©ly¤
jiyt® âU. r«g¤Fkh® mt®fË‹ jiyikÆš k¡fŸ bjhl®ò kUªJ tÂf®fË‹
m¤jiyt® âU. M.A. fhªâ mt®fË‹ K‹ÅiyÆš T£l« eilbg‰wJ. ïiw
tz¡f¤â‰F¥ã‹ 2018-2021 M©L TNCDA òâa îth»fS¡F ngho k©ly¤â‹ rh®ãš
thœ¤J¡fis bjÇa¥gL¤â¡bfh©ld®. mt®fË‹ g áw¡f thœ¤J¡fŸ. nkY« ÔghtË
thœ¤J¡fisí« bjÇa¥gL¤â¡bfh©ld®. ã‹ k¡fŸ bjhl®ò kUªJ tÂf®fË‹
m¤jiyt® ngR« bghGJ, ï¥bghGJ e« tÂf¤ij ghJfh¤J¡bfhŸs gy
nghuh£l§fis rªâ¤J bfh©oU¡»‹nwh«. ïâš jŸSgo brŒJ tÂf« brŒí«
tÂf®fS¡F« nr®¤Jjh‹ nghuh£l« brŒJ bfh©oU¡»‹nwh«. Mdhš ït®fŸ j§fsJ
Raey¤â‰fhf tÂf«brŒJ bfh©oU¡»‹wh®fŸ. Mfnt mt®fŸ âUªâ tÂf®fS¡F«
r§f¤â‰F« tYnr®¡f nt©LkhŒ m‹òl‹ ngho k©ly¤â‹ rh®ãš nf£L¡bfhŸ»‹nwh«.
nkY« cW¥ãd®fË‹ rªnjf§fS¡F âU. fhªâ mt®fŸ És¡f« mˤjh®. ã‹
cW¥ãd®fË‹ fyªJiuahlY¡F¥ ã‹ bghUshs® âU. b#anj› mt®fŸ e‹¿ T¿
T£l¤ij Ko¤J it¤jh®.
ntÿ® kht£l«

ntÿ® kht£l kUªJ tÂf® r§fK«, kUªJ f£L¥gh£L¤Jiw cjÉ ïa¡Fd®

mâfhÇí« (A.D.) mid¤J kUªJ MŒths®fS« (D.I.) k‰W« kht£l fby¡l® mYtyf
Rfhjhu¤ Jiwí« ïizªJ 13.11.2018 br›thŒ»Hik kâa« 2.00 kÂasÉš bl§F
ÉÊ¥òz®î k‰W« g‹¿¡ fhŒ¢rš m¿F¿í« ït‰iw bghJk¡fŸ v¥go K‹ v¢rÇ¡ifahf
elªJ bfhŸtJ v‹gij¥ g‰¿í« ÉÊ¥òz®î fU¤ju§f« eilbg‰wJ. mJ rka« ntÿ®
kht£l mid¤J jhY¡fh cW¥ãd®fS« fyªJ bfh©ld®. g‹¿¡ fhŒ¢rY¡F mid¤J

TAMILNADU CHEMISTS 10 NOVEMBER 2018

kUªJ fil cÇikahs®fËlK« ïj‰F kUªJ cŸsJ vd bjÇÉ¡f¥g£lJ. mJ rka«
kht£l¤âš bl§F k‰W« g‹¿¡ fhŒ¢riy xÊ¥gJ F¿¤J mâfhÇfŸ K‹ÅiyÆš cWâ
bkhÊ vL¡f¥g£lJ.
âU¢á kht£l«

khÃy FL«g ey â£l cjÉ %ghŒ 25,000/-¡fhd fhnrhiyia khÃy r§f¤ jiyt® k‰W«
âU¢á kht£l r§f jiytUkhd âU. K. kndhfu‹ mt®fŸ, brayhs® âU. A. ghÞfu‹
mt®fŸ, bghUshs® âU. Pa. á‹idah mt®fŸ, òuty® âU. bgÇarhÄ mt®fŸ, mik¥ò
brayhs® âU. P. »Ughdªj _®¤â mt®fŸ, âU. rªâunrf® M»nah® bjh£oa« b#ah gh®kÌ
& Vb#‹ÌÞ cÇikahs® âU. kUj‹ mt®fŸ kiwɉF mtuJ JizÉah® âUkâ.
b#ayZÄ mt®fËlK«, ita«g£o Ûdh£á bko¡fšÞ cÇikahs® âU. nrJuhk‹ mt®fŸ
kiwɉF mtuJ kf‹ âU. gHÅa¥g‹ mt®fËlK« 19.10.2018 m‹W khÃy r§f¤â‹ FL«g
ey Ãâia tH§»dh®fŸ.

TAMILNADU CHEMISTS 11 NOVEMBER 2018

 <nuhL kht£l«
<nuhL kht£l kUªJ tÂf®fŸ r§f bra‰FG¡T£l« 19.09.2018 m‹W kht£l r§f¡
f£ol T£l mu§»š eilbg‰wJ. ïªÃfœ¢áÆš jiyikna‰W¥ ngáa kht£l r§f jiyt®
âU. R. JiurhÄ mt®fŸ M‹iy‹ kUªJ tÂf¤â‰F v⮥ò¤ bjÇɤJ ehL jGÉa
KG filail¥ò 28.09.2018 m‹W eilbgw cŸsJ. ï¡filail¥ãš midtU« KG
x¤JiH¥ò ešFkhW nf£L¡bfh©lh®. m©ikÆš k¤âa murhš jil brŒa¥g£l
kUªJfŸ, ïU¥ãš cŸs jil brŒa¥g£l kUªJfis ɉgid brŒa Úâk‹w§fŸ _ykhf
mDkâ vâ®gh®¡f¥gLtjhf¤ bjÇɤjh®. nfus btŸs Ãthuz¤â‰F e‹bfhil k‰W«
kUªJfŸ tH§»a midtU¡F« e‹¿ bjÇɤjh®.
kht£l r§f brayhs® jkJ ciuÆš, flªj br¥l«g® 15, 16 njâfËš âU¢áÆš eilbg‰w
bra‰FG k‰W« bghJ¡FG¡ T£l§fËš Mnyhá¡f¥g£l K¡»a¤ jftšfis¤ bjÇɤjh®.
khÃy msÉš áwªj kht£lkhf <nuhL kht£l r§f« 3tJ ÃiyÆš nj®î brŒa¥g£LŸsJ
vd¤ bjÇɤjh®. nfus btŸs Ãthuz¤â‰F %. 5 y£r« kâ¥òŸs kUªJ¥ bghU£fS«, 50
MÆu« buh¡fK« kht£l r§f¤jhš mD¥ã it¡f¥g£lJ. 28.09.2018 m‹W M‹iy‹ kUªJ
tÂf¤â‰F v⮥ò¤ bjÇɤJ m»y ïªâa msÉš eilbgw cŸs KG filail¥ãš
mid¤J cW¥ãd®fS« Mjuî tH§f nt©L« v‹W nf£L¡bfh©lh®. k¤âa murhš
jil brŒa¥g£l 329 kUªJfŸ k‰W« mj‹ fyitfŸ F¿¤j Égu« jhY¡fh îth»fŸ
_y« mid¤J cW¥ãd®fS¡F« mD¥ã it¡f¥g£LŸsJ vd¤ bjÇɤjh®.
kht£l r§f bghUshs® jkJ ciuÆš, k¡f£ bjhl®ò kUªJ tÂf®fŸ ekJ
kht£l¤âš cŸs bkh¤j kUªJ tÂf®fËl« bfhŸKjš brŒa nt©Lbk‹W«, mid¤J
cW¥ãd®fËl« gnah-nl£lh bgw elto¡if vL¡f nt©Lbkd¡nf£L¡bfh©lh®.
kht£l r§f¤â‹ K‹dhŸ jiytU«, Mnyhrid¡FG¤ jiytUkhd âU.
K.fhËa©z‹ mt®fŸ ngRifÆš, M‹iy‹ kUªJ ɉgid bjhl®ghf ïUntW
fU¤J¡fŸ Mnyhá¡f¥g£L tU»wJ v‹W«, M‹iy‹ kUªJ ɉgid _y« Pharmacy
Counsil, Regd. Pharmacist K‹ÅiyÆš kUªJ ɉgid nrit ïšyhkš nghF« vd¤
bjÇɤjh®.
k¡f‹ bjhl®ò kUªJ tÂf mik¥ò¤ jiyt® âU. K.C. ókiy mt®fŸ jkJ ciuÆš,
mDkâ ïšyhkš M‹iy‹ ɉgid j‰nghJ eilbg‰W tU»wJ. nkY« Physicotropic
kUªJfŸ M‹iy‹ _y« k¡fS¡F vËjhf¡ »il¡F« Ãiy cUthF« v‹W«,
bgUªJiw k‰W« br‹Åkiy gFâfËš M£nlh _y« jŸSgo ɉgid És«gu« brŒJ
tU»wh®fŸ v‹W«, bkh¤j kUeJ tÂf®fËl« ïUªJ k¡f£ bjhl®ò kUªJ tÂf®fS¡F
tunt©oa Claim Éiuthf tH§f elto¡if vL¡f nt©Lbkd¡ nf£L¡bfh©lh®.

TAMILNADU CHEMISTS 12 NOVEMBER 2018

 ïWâahf mik¥ò brayhs® âU. V. unkZFkh® mt®fŸ e‹¿ bjÇÉ¡f T£l« ïÅnj
ÃiwtilªjJ.
**********
jiyt® âU. S. brªâšFkh® mt®fŸ mid¤J jhY¡fh jiyt®/brayhs®/
bghUshs®fS¡F xU R‰w¿¡if mD¥ãòŸsh®. mâš jÄHf¤âš bl§F k‰W« g‹¿ fhŒ¢rš
(Swine Flu) ntfkhf¥ guÉ tU»wJ. jÄHf muR gšntW j‰fh¥ò elto¡iffŸ
nk‰bfh©LŸs ÃiyÆš kUªJ¡ f£L¥gh£L¤Jiw mâfhÇfË‹ m¿îW¤jÈ‹go
mid¤J kUªJ¡ filfËY« g‹¿¡ fhŒ¢rY¡F¥ ga‹gL¤j¥gL« (Swine Flu) Oseltamivir
Tablets Fiwªj msÉš mid¤J kUªJ¡filfËY« ïU¥ò it¡f tÈíW¤â cŸsh®fŸ.
nk‰f©l kUªJfŸ Ñœ¡f©l Brand Name-š »il¡»‹wJ.
ANTIFLU - CIPLA, STARFLU - STRIDES, FLUVIR - HETERO DRUGS, NATFLUE - NATCO
ïªj R‰w¿¡if j§fŸ gFâÆš cŸs mid¤J cW¥ãd®fS¡F« bjÇa¥gL¤â ïªj
kh¤âiufis bkh¤j kUªJ tÂf®fËl« bfhŸKjš brŒJ Fiwªj msntD« ïU¥ò
it¡f elto¡if vL¡f¡ nf£L¡bfhŸs¥gL»wJ.
jÄHf muá‹ mâfhÇfŸ ïJ bjhl®ghd MŒîfis nk‰bfhŸs ïU¡»wh®fŸ v‹gij
bjÇɤJŸsd®.

kUªJf£L¥gh£LJiwÆ‹ m¿îW¤jš
ANTIFLU - CIPLA,
STARFLU - STRIDES
FLUVIR - HETERO DRUGS
NATFLUE - NATCO
nk‰f©l g‹¿¡ fhŒ¢rY¡fhd kUªJfis mid¤J ÃWtd§fËY« ifÆU¥ò
it¡FkhW m¿îW¤âíŸsd®.

16.11.2018 m‹W f#h òayhš V‰g£l nrj¤jhš ghâ¡f¥g£l kht£l¤ij rh®ªj ekJ
kUªJ tÂf¤âš cŸst®fS¡F VnjD« cjÉ njit¥g£lhš, kht£l r§f
_ykhf khÃy r§f¤â‰F bjÇagL¤JkhW nf£L¡ bfhŸ»nwh«.
ehif, âUth%®, jŠrhñ®, flÿ®, òJ¡nfh£il, â©L¡fš, átf§if M»a
kht£l§fŸ òayhš ghâ¡f¥g£lij m¿ªJ tUªJ»nwh«. ÉiuÉš òaš
ghâ¥ãÈUªJ Û©L tu ïiwtid ãuh®¤â¡»nwh«.

TAMILNADU CHEMISTS 13 NOVEMBER 2018

 thœ¤J»nwh«
átf§if kht£l r§f cW¥ãd® nfh. mHfhòÇ bt‰¿ bko¡fšÞ cÇikashs®
âU. R. jtk mt®fË‹ òjšt‹ bršt‹ D. uh{fkš M.C.A. mt®fS¡F«, bršÉ
N. ãÇah (v) uh«ãÇah B.E., mt®fS¡F« 19.10.2018 btŸË¡»Hik m‹W âUkz«
ïÅnj eilbg‰wJ. ï¤âUkz¤ây kht£l r§f îth»fŸ fyªJ bfh©L
kzk¡fis thœ¤âdh®fŸ.
<nuhL kht£l kUªJ tÂf® r§f Jiz¤jiytU«, j®khòu« gHÅa¥gh gh®kÌ
cÇikahsUkh»a âU. P. gHÅa¥g‹ mt®fË‹ kf‹ bršt‹ Dr. PL. ehf¥g‹ (v)
Mdª¤ M.D.S. ¡F« - bršÉ SP. ãÇah (v) ruÞtâ M.Com., -¡F« 11.11.2018 m‹W
âUkz« cyf«g£oÆš ïÅnj eilbg‰wJ.
âUtŸq® kht£l r§f cW¥ãdU«, Mto K.N. bko¡fšÞ cÇikahsUkhd
âU. N. ghò mt®fË‹ Fkhu¤â bršÉ B. rªâunyfh M.Com., mt®fS¡F«, bršt‹
K. brštk M.C.A., mt®fS¡F« 09.11.2018 m‹W âUkz« áw¥ghf eil¥bg‰wJ.

âUtŸq® kht£l r§f cW¥ãdU«, Mto rnuhÍÅ bko¡fšÞ

cÇikahsUkhd âU. V. mnrh¡Fkh® mt®fË‹ Fkhu¤â bršÉ IÞt®ah
bfh©nl£o B.E.M.S. (U.S.A.) mt®fS¡F« - bršt‹ Éndh¤ unkZ B.E., M.S.
(USA) mt®fS¡F« 11.11.2018 m‹W âUkz« áw¥ghf eil¥bg‰wJ.

F«gnfhz« RthÄ kiy $ mŒadh® bko¡fšÞ cÇikahs® âU. K. g‹Ü®bršt« mt®fË‹

kf‹ bršt‹ Dr. P. ghyKUf‹ B.A.M.S. mt®fS¡F«, bršÉ Dr. P. átnfrÇ B.A.M.S.¡F«
âUkz« 11.11.2018 m‹W ïÅnj eilbg‰wJ.

ntÿ® kht£l r§f cW¥ãdU«, M‰fh£ bko¡fšÞ cÇikahsUkhd âU. C.S. Kf«kJ
mô¥fh‹ mt®fË‹ Fkhu¤â bršÉ m¥rh‹ gh¤âkh D.Pharm k‰W« bršt‹ A.M. e›ghš rhFš
Mk¤ M.B.A. M»nahU¡F 11.11.2018 m‹W áfh ïÅnj eil¥bg‰wJ.

ntÿ® kht£l r§f cW¥ãdU«, Foah¤j« Sri Pharma cÇikahsUkhd Foah¤j« âU. D.
kh¡f br§Fªj® - U¡k m«khŸ j«gâÆdÇ‹ ïisa Fkhu‹ bršt‹ R. ÓÅthr‹ B.A. -
bršÉ S. ãÇa§fh M»nahU¡F 28.11.2018 m‹W âUkz« ïÅnj eil¥bg‰wJ.

TAMILNADU CHEMISTS 14 NOVEMBER 2018

 fhŠá-br§if kht£l« kJuhªjf« k©ly« New Appolo bko¡fšÞ cÇikahs® âU.
fhËjhr‹ - âUkâ. uŠájh mt®fŸ âUkz« 12.09.2018 m‹W btF áw¥ghf eil¥bg‰wJ.

ïÅa e‹dhËš ïšthœ¡if bjhl§F« ï¤j«gâa®fS¡F khÃy r§f¤â‹ ešyhá

k‰W« kd§fŪj ešthœ¤J¡fŸ.
bgu«gÿ® kht£l r§f K‹dhŸ bghUshs® âU. B.S. Fkh® mt®fŸ ïšy âUkz Ãfœ¢áÆš
13.09.2018 m‹W khÃy òuty® âU. KR. brªâštontš mt®fŸ, brayhs® âU. K.K. bršt‹
mt®fŸ, K‹dhŸ khÃy bghUshs® âU. A.S. uhkȧf« mt®fŸ, kht£l r§f jiyt® âU.
nfhɪjuh{ M»nah® fyªJ bfh©L kzk¡fS¡F thœ¤J bjÇɤjh®fŸ.

cW¥ãd®fŸ ftd¤â‰F
Unwanted Kit, I-Pill ngh‹w kUªJfŸ bfhŸKjš, ɉgid k‰W« ifÆU¥ò
M»at‰iw Kiwahf guhkÇ¡f nt©L«. kU¤JtÇ‹ gǪJiuÆšyhkš ït‰iw
f©o¥ghf v¡fhuz« bfh©L« ɉgid brŒa¡TlhJ. ïJ r«gªjkhf khÃy muR«,
kUªJ f£L¥gh£L¤Jiwí« ÔÉukhf f©fh¤J tU»wh®fŸ. ïJ Éõa¤âš
jh§fŸ KGikahf ftd« brY¤j nt©L«. kU¤JtÇ‹ Kiwahd gǪJiu
Ó£L¡F k£Lnk ɉgid brŒa nt©L«. jtW« g£r¤âš jh§fŸ VjhtJ á¿a
jtW brŒjhšTl mj‰FÇa j©lidia mila neÇL« v‹gij bjÇɤJ¡
bfhŸ»nwh«.

TAMILNADU CHEMISTS 15 NOVEMBER 2018

 NEW PRODUCTS PRICE LIST (Form V)
P.T.S. P.T.R.
Product Pack Rate Margin Rate Margin M.R.P.
% %
ABBOTT HEALTHCARE PVT. LTD.
SELSUN S SHAMPOO 60 ML 60 ML 112.88 10 125.42 20 185.00
purified water -,propylene glycol -,cocoamidopropyl betaine -,
salicylic acid -

AJANTA PHARMA LIMITED

CELAVI -M 10/50 TABLET 15’S 82.06 10 91.18 20 127.65
clinidipine ip....10 mg,metoprolol tartrate 50 mg

CELAVI-M 10/25 TABLET 15’S 77.97 10 86.64 20 121.29

clinidipine ip...10 mg,metoprolol tartrate 25 mg

APEX LABORATORIES PVT. LTD.

ACNOVATE TRIO GEL 15 GM 198.94 10 221.04 20 309.46
adapalene bp...0.1% w/w,benzoyl peroxide ip...2.5%w/w

CRESVIN BETA TABLET 10 TAB 64.29 10 71.43 20 100.00

vijaysar 150.00 mg,asvagandha 100.00 mg,saptarangi 100 mg,
haridra 25 mg,draksha 10.00 mg

LULIPEX CREAM 1%W/W 50GM 50 GM 231.43 10 257.14 20 360.00

luliconazole 1.0% w/w,cream base q.s.

YSCAR CREAM 60 GM 219.66 10 244.07 20 360.00

coconut oil -,glycerin -,aloe barbadensis -,amla extract -

FRANCO INDIAN PHARMACEUTICALS PVT. LTD.

BENALGIS FORTE CAPSULES 1X15 C 115.71 10 128.57 20 180.00
pregabalin ip...75 mg,methylcobalamin i.p. 0.750 mg,
vitamin b6 i.p...1.5 mg, folic acid i p 0.750 mg

HEGDE & HEGDE PHARMACEUTICALS LLP

HHAMCLAV DS DRY SYRUP 30 ML 65.00 10 72.22 20 101.10
amoxicillin 400 mg,clavulanic acid 57 mg

PROPYSALIC SOAP 100 GM 106.79 10 118.65 20 175.00

palm coconut oil soap noodles -,salicylic acid -,olive extract -,
shea butter -

HIMALAYA DRUG COMPANY

QUISTA PRO 2 KG 2 kg 2,576.73 10 2,936.44 20 4,500.00
quista pro chocolate bflavour... 2 kg

Note :
M.R.P. I - Inclusive of All Taxes
Margin - On Selling Price without Tax
For actual product combination, please refer original pack or label.

TAMILNADU CHEMISTS 16 NOVEMBER 2018

ESTD.] [1975

AIOCD
All India Organisation of Chemists & Druggists ®
201, Safalya Bldg., 2nd Floor, Opp. Jaigopal Industrial Estate, Baburao Parulekar Marg, Dadar (W), Mumbai 400 028.
Tel.: 2430 6889 / 2430 6874 / 6145 2929 l Fax: 2430 6973 / 6145 2925 l Visit us on : www.aiocd.net

Regd. Office : AIOCD, C/o. B.C.D.A., 10, Bonfield Lane, 1st Floor, Kolkata - 700 001.

TAMILNADU CHEMISTS 17 NOVEMBER 2018

ESTD.] [1975

AIOCD
All India Organisation of Chemists & Druggists ®
201, Safalya Bldg., 2nd Floor, Opp. Jaigopal Industrial Estate, Baburao Parulekar Marg, Dadar (W), Mumbai 400 028.
Tel.: 2430 6889 / 2430 6874 / 6145 2929 l Fax: 2430 6973 / 6145 2925 l Visit us on : www.aiocd.net

Regd. Office : AIOCD, C/o. B.C.D.A., 10, Bonfield Lane, 1st Floor, Kolkata - 700 001.

TAMILNADU CHEMISTS 18 NOVEMBER 2018

 Circular No. 72/46/2018-GST
F. No. CBEC/20/16/04/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, Dated the 26th October, 2018
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/
Commissioners of Central Tax (All)
The Principal Directors General/Directors General (All)
Madam/Sir,
Subject: Circular to clarify the procedure in respect of return of time expired drugs or
medicines - Reg.
Various representations have been received seeking clarification on the procedure to be
followed in respect of return of time expired drugs or medicines under the GST laws. The
issues raised in the said representations have been examined and to ensure uniformity in the
implementation of the law across the field formations, the Board, in exercise of its powers
conferred under section 168(1) of the Central Goods and Services Tax Act, 2017 (hereinafter
referred to as the “CGST Act”) hereby clarifies the issue in succeeding paragraphs.
2. The common trade practice in the pharmaceutical sector is that the drugs or medicines
(hereinafter referred to as “goods”) are sold by the manufacturer to the wholesaler and by the
wholesaler to the retailer on the basis of an invoice/bill of supply as case may be. It is significant
to mention here that such goods have a defined life term which is normally referred to as the
date of expiry. Such goods which have crossed their date of expiry are colloquially referred to
as time expired goods and are returned back to the manufacturer, on account of expiry, through
the supply chain.
3. It is clarified that the retailer/ wholesaler can follow either of the below mentioned
procedures for the return of the time expired goods:
(A) Return of time expired goods to be treated as fresh supply:
a) In case the person returning the time expired goods is a registered person (other than a
composition taxpayer), he may, at his option, return the said goods by treating it is as a fresh
supply and thereby issuing an invoice for the same (hereinafter referred to as the, “return
supply”). The value of the said goods as shown in the invoice on the basis of which the goods
were supplied earlier may be taken as the value of such return supply. The wholesaler or
manufacturer, as the case may be, who is the recipient of such return supply, shall be eligible to

TAMILNADU CHEMISTS 19 NOVEMBER 2018

avail Input Tax Credit (hereinafter referred to as “ITC”) of the tax levied on the said return
supply subject to the fulfilment of the conditions specified in Section 16 of the CGST Act.
b) In case the person returning the time expired goods is a composition taxpayer, he may
return the said goods by issuing a bill of supply and pay tax at the rate applicable to a composition
taxpayer. In this scenario there will not be any availability of ITC to the recipient of return
supply.
c) In case the person returning the time expired goods is an unregistered person, he may
return the said goods by issuing any commercial document without charging any tax on the
same.
d) Where the time expired goods which have been returned by the retailer/wholesaler are
destroyed by the manufacturer, he/she is required to reverse the ITC availed on the return
supply in terms of the provisions of clause (h) of sub-section (5) of section 17 of the CGST
Act. It is pertinent to mention here that the ITC which is required to be reversed in such
scenario is the ITC availed on the return supply and not the ITC that is attributable to the
manufacture of such time expired goods.
Illustration: Supposedly, manufacturer has availed ITC of Rs. 10/- at the time of manufacture
of medicines valued at Rs. 100/-. At the time of return of such medicine on the account of
expiry, the ITC available to the manufacturer on the basis of fresh invoice issued by wholesaler
is Rs. 15/-. So, when the time expired goods are destroyed by the manufacturer he would be
required to reverse ITC of Rs. 15/- and not of Rs. 10/-.
(B) Return of time expired goods by issuing Credit Note:
a) As per sub-section (1) of Section 34 of the CGST Act the supplier can issue a credit note
where the goods are returned back by the recipient. Thus, the manufacturer or the wholesaler
who has supplied the goods to the wholesaler or retailer, as the case may be, has the option to
issue a credit note in relation to the time expired goods returned by the wholesaler or retailer,
as the case may be. In such a scenario, the retailer or wholesaler may return the time expired
goods by issuing a delivery challan. It may be noted that there is no time limit for the issuance
of a credit note in the law except with regard to the adjustment of the tax liability in case of the
credit notes issued prior to the month of September following the end of the financial year and
those issued after it.
b) It may further be noted that if the credit note is issued within the time limit specified in
sub-section (2) of section 34 of the CGST Act, the tax liability may be adjusted by the supplier,
subject to the condition that the person returning the time expired goods has either not availed
the ITC or if availed has reversed the ITC so availed against the goods being returned.
c) However, if the time limit specified in sub-section (2) of section 34 of the CGST Act has
lapsed, a credit note may still be issued by the supplier for such return of goods but the tax
liability cannot be adjusted by him in his hands. It may further be noted that in case time
expired goods are returned beyond the time period specified in the sub-section (2) of section

TAMILNADU CHEMISTS 20 NOVEMBER 2018

34 of the CGST Act and a credit note is issued consequently, there is no requirement to declare
such credit note on the common portal by the supplier (i.e. by the person who has issued the
credit note) as tax liability cannot be adjusted in this case.
d) Further, where the time expired goods, which have been returned by the retailer/wholesaler,
are destroyed by the manufacturer, he/she is required to reverse the ITC attributable to the
manufacture of such goods, in terms of the provisions of clause (h) of sub-section (5) of section
17 of the CGST Act. This has been illustrated in table below:
Date of Supply of Date of return of
goods from time expired goods
manufacturer/ from retailer / Treatment in terms of
wholesaler to wholesaler to tax liability & credit note
wholesaler/ wholesaler /
retailer manufacturer

Case 1 1st July, 2017
20th September, 2018 Credit note will be issued by the supplier
(manufacturer / wholesaler) and the same
to be uploaded by him on the common
portal.
Subsequently, tax liability can be
adjusted by such supplier provided the
recipient (wholesaler / retailer) has either
not availed the ITC or if availed has
reversed the ITC.

Case 2 1st July, 2017 20th October, 2018 Credit note will be issued by the supplier
(manufacturer / wholesaler) but there is
no requirement to upload the same on
the common portal. Subsequently tax
liability cannot be adjusted by such
supplier.
3. It may be noted that though this circular discusses the scenarios in relation to return of
goods on account of expiry of the same, it may be applicable to such other scenarios where the
goods are returned on account of reasons other than the one detailed above.
4. It is requested that suitable trade notices may be issued to publicize the contents of this
Circular.
5. Difficulty if any, in the implementation of this Circular may be brought to the notice of the
Board. Hindi version will follow.
(Upender Gupta)
Commissioner (GST)

TAMILNADU CHEMISTS 21 NOVEMBER 2018

 ADDITIONAL PRIVATE SECRETARY TO
Dr. A. Manohar MINISTER OF STATE FOR
FINANCE AND SHIPPING
GOVERNEMNT OF INDIA

29th October, 2018

Dear Sir,

I am enclosing a copy of the representation received from Thoothukudi District

Chemist & Druggists Association, Thoothukudi against sale of medicines through
internet, E-Pharmacy. The representation is self-explanatory.

I shall be grateful if you could kindly examine the matter and take appropriate
action as desired by Hon’ble Minister of State for Finance & Shipping (Shri Pon.
Radhakrishnan).

With regards,

Yours Sincerely,

(Sd/-)
(Dr. A. Manohar)

Shri Ritesh Chauhan

PS to Hon’ble Minister for Health & Family Welfare
Nirman Bhawan,
New Delhi.

Copy to

Shri P. John Britto,

President,
Thoothukudi District Chemists & Druggists Association
145, W.G.C. Road,
Thoothukudi - 628 002.

TAMILNADU CHEMISTS 22 NOVEMBER 2018

TAMILNADU CHEMISTS 23 NOVEMBER 2018
TAMILNADU CHEMISTS 24 NOVEMBER 2018
TAMILNADU CHEMISTS 25 NOVEMBER 2018
TAMILNADU CHEMISTS 26 NOVEMBER 2018
TAMILNADU CHEMISTS 27 NOVEMBER 2018
TAMILNADU CHEMISTS 28 NOVEMBER 2018
 “Online kUªJ tÂf¤â‰F br‹id ca®Úâ
k‹w« tH§»a ïil¡fhy jilí¤juî”

TAMILNADU CHEMISTS 29 NOVEMBER 2018

TAMILNADU CHEMISTS 30 NOVEMBER 2018
TAMILNADU CHEMISTS 31 NOVEMBER 2018
 cW¥ãd®fS¡F m‹ghd nt©LnfhŸ
M‹iy‹ kUªJ tÂf¤ij v⮤J br‹id ca®Úâk‹w¤âš ekJ jÄœehL
kUªJ tÂf® r§f« rh®ghf jil Miz bgw tH¡F bjhlu¥g£lJ. eh« midtU«
m¿ªjnj. ïªj tH¡»š ek¡F 31.10.2018 m‹W ïil¡fhy jil »il¤jJ« eh«
m¿ªjnj. ïªj tH¡F bjhl®ghf, bryî¡fhf bgU« bjhif ek¡F njit¥gLtjhš, e«
cW¥ãd®fŸ midtU« kd« ctªJ ekJ thœthjhu¤ijí«, bjhÊiyí« fh¥gh‰w
Ãâ cjÉ brŒíkhW khÃy r§f« rh®ghf m‹òl‹ nt©L»nwh«.
bjhifÆid ekJ r§f bgaÇš fhnrhiyahf (The Tamilnadu Chemists & Druggists
Association) j§fŸ kht£l r§f îth»fŸ _y« mD¥ã it¡FkhW
nf£LbfhŸ»nwh«.
19.11.2018 m‹W tiu ekJ khÃy r§f¤â‰F tªj ÃâÆ‹ Étu« tUkhW :

M‹iy‹ tH¡F Ãâ
CONTRIBUTION FOR ONLINE COURT CASE FROM DISTRICTS

Sl.No. NAME OF THE DISTRICT / CONTRIBUTORS AMOUNT

1 VILLUPURAM DISTRICT 25000
2 ERODE(SHALIMAR AGENCIES) 25000
3 PUDUKOTTAI(VENUS CORPORATION) 10000
4 LEO PRADEEP, DINDIGUL 5000
5 SUPER MEDICALS, DINDIGUL 5000
6 SUN MEDICAL AGENCY,DINDIGUL 2500
7 VASAN & CO, DINDIGUL 2000
8 DHARMAPURI&KIRSHNAGIRI DIST. 25000
9 DURAIKKANNAN, PRESIDENT, VELLORE 5000
10 VEL MURUGAN MEDICALS, VELLORE 6000
11 THANIGAI MEDICALS, VELLORE 5000
12 WESTERN MEDICARE, SALEM 10000

TAMILNADU CHEMISTS 32 NOVEMBER 2018

13 MM PHARMA DISTRIBUTOR, SALEM 5000
14 UNIVERSAL PHARMA DISTRIBUTOR, SALEM 3000
15 SRI AMMAN AMBIGAI AGENCIES, SALEM 3000
16 SENTHIL ENTERPRISES, SALEM 3000
17 PLA DISTRIBUTION SERVICES, SALEM 2000
18 VINAYAKA AGENCIES, SALEM 2000
19 ALAMU PHARMA, SALEM 2000
20 CHENNAI WELFARE COMM Royapuram /R.K.Nagar zone 13500
21 BALA PHARMACY, CHENNAI WELFARE COMM 5000
22 PREM MEDICALS, CHENNAI WELFARE COMM 2000
23 SRI SASI MEDICAL (WHOLESALE), CHENNAI WELFARE COMM 1000
24 SRI HANUMAN MEDICALS, CHENNAI WELFARE COMM 1000
25 MR.D.MARIAPPAN, CHENNAI WELFARE COMM 500
26 KANCHI-CHENGAI DISTRICT 100000
27 TIRUPUR DISTRICT 20000
28 KARUR DISTRICT 25000
29 SEETHA PHARMACEUTICALS, TIRUNELVELI 10000
30 JAI MARUTHI PHARMACY, PRESIDENT, ARIYALUR 25000
31 NAMAKKAL DISTRICT 53000
32 SEETHA MEDICAL STORES, NAMKKAL 10000
33 SRI LAKSHMI MEDICALS, NAMKKAL 5000
34 RAMU MEDICALS, NAMAKKAL 4387
35 MANIES MEDICALS, NAMAKKAL 3000
36 VELU MEDICALS, NAMAKKAL 3000
37 SRI VIDHYA PHARMA, NAMAKKAL 1113
38 BALU MEDICALS, NAMAKKAL 500
39 CUDDALORE DISTRICT 10000
40 R.MOHAN, RW CHAIRMAN, VELLORE DISTRICT 5000

TAMILNADU CHEMISTS 33 NOVEMBER 2018

 tUªJ»nwh«
âUtŸq® kht£l r§f bra‰FG cW¥ãdU«, âU¤j $ ghyhÍ bko¡fš Vb#‹á
cÇikahsUkhd âU. M. jdghš mt®fË‹ jhah® âUkâ. #hd» m«khŸ mt®fŸ 10.10.2018
m‹W ïa‰if vŒâdh®.
flÿ® kht£l â£l¡Fo jhY¡fh $ m«k‹ bko¡fšÞ cÇikahs®
âU. KUnfr‹ mt®fË‹ jhah® âUkâ. khÇahŒ m«khŸ mt®fŸ 9.10.2018 m‹W ïa‰if
vŒâdh®.
flÿ® kht£l« nr¤âah njh¥ò ruf« unkZ bko¡fšÞ cÇikahs®
âU. f. ntšKUf‹ mt®fŸ 12.10.2018 m‹W ïa‰if vŒâdh®.
F«gnfhz« M‰fhL bko¡fš cÇikahs® âU. nrf® mt®fË‹ jhah® âUkâ. rhɤâÇ
m«khŸ mt®fŸ 26.10.2018 m‹W ïa‰if vŒâdh®.
nfhit kht£l Retail Wing Chairman âU. R.S. kiya¥g‹, X« r¡â bko¡fšÞ
mt®fË‹ jhah® âUkâ. S. brhuz¤j«khŸ mt®fŸ 23.06.2018 m‹W átnyhf gjÉ
milªjh®.
fhŠá kht£l«, br§fšg£L k©ly« fiyth bko¡fšÞ cÇikahs® âU.
T.r©Kfbršt« mt®fË‹ jhah® âUkâ. T. njt» mt®fŸ 22.09.2018 m‹W ïa‰if
vŒâdh®.
fhŠá-br§if kht£l« br§fšg£L k©ly« G.G. gh®kh cÇikahs® âU. M. fnzZ
mt®fË‹ jªij âU. M. kfhnjt‹ mt®fŸ 27.09.2018 m‹W fhykhdh®.
fhŠá-br§if kht£l« kJuhªjf« k©ly« Mdªjh bko¡fšÞ cÇikahs® âU.
N. ghyhÍ mt®fŸ jªij âU. N. äâahdªj‹ mt®fŸ 20.08.2018 m‹W fhykhdh®.
fhŠá-br§if kht£l«, br§fšg£L k©ly« MKS Vb#‹Ì cÇikahs® mt®fŸ
jhah® âUkâ. uh#yZÄ mt¡hŸ 26.10.2018 m‹W fhykhdh®.
j§fŸ FL«g m§f¤âdiu ïHªJ JaU‰WŸs midtuJ FL«g¤jhU¡F« khÃy
r§f¤â‹ rh®ghf ïw§fiy bjÇɤJ¡bfh©L mt®fsJ M‹kh rhªâaila všyh« tšy
ïiwtid ãuh®¤â¡»‹nwh«.

TAMILNADU CHEMISTS 34 NOVEMBER 2018