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GST Invoice

Medical / Pharmacy GST Bill Template

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A GST bill designed for pharmacies, medical stores, and drug retailers with batch tracking, expiry dates, and Drug Licence display.

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Drug Licence No (DL-20B/21B)
Doctor Name (Rx)
Patient Name
Description
HSN
Qty
Rate
Account Name
Account Number
IFSC Code
Bank & Branch
UPI ID (optional)

Pharmacy billing in India requires attention to several regulatory requirements beyond standard GST compliance. This medical bill template is specifically designed for retail and wholesale pharmacies, medical stores, hospital dispensaries, and online medicine platforms. Medicines attract different GST rates based on their classification: life-saving and essential drugs at 5% (Schedule I of DPCO), most prescription medicines at 12%, and premium healthcare products at 18%. The template handles this multi-rate billing seamlessly with automatic GST calculation per line item based on the rate selected. A critical feature is the mandatory display of Drug Licence number (DL number) on every pharmacy bill, as required by the Drugs and Cosmetics Act, 1940. The template includes fields for batch number, manufacturing date, and expiry date for every medicine, which is essential for traceability and returns management. It supports both strip-wise pricing (per strip of 10/15 tablets) and unit pricing (per tablet). The MRP (Maximum Retail Price) field ensures pharmacies comply with the legal pricing regulations, as selling above MRP is an offence under the Legal Metrology Act. Discount fields handle the common trade and cash discount practices in pharmaceutical sales.

Who is this template for?

Retail pharmacies, wholesale drug distributors, hospital pharmacies and dispensaries, online medicine delivery platforms, veterinary medicine shops, ayurvedic and homeopathic medicine stores, and medical equipment retailers. This template is essential for anyone selling medicines in India where Drug Licence compliance and batch-wise billing are mandatory.

How to customize this template

Step 1: Enter your pharmacy name, address, GSTIN, and Drug Licence numbers (DL-21B and DL-20B for retail). Step 2: For each medicine, enter the brand name, generic name (optional), HSN code (3004 for most), batch number, expiry date, and MRP. Step 3: Enter the quantity (strips or units) and the selling price (which cannot exceed MRP). Step 4: Select the GST rate for each item (5%, 12%, or 18%). Step 5: Add any applicable discount. Step 6: The template auto-calculates GST per item considering multi-rate items. Step 7: Print and hand over with the medicines.

Compliance Notes

Pharmacies must display Drug Licence numbers on all bills (Drugs and Cosmetics Act, 1940). HSN code 3004 covers most pharmaceutical preparations. GST rates: 5% for essential and life-saving drugs under DPCO price control, 12% for most prescription and OTC medicines, 18% for premium healthcare products and supplements. Medicines cannot be sold above MRP (Legal Metrology Act). Schedule H and H1 drugs require a prescription copy to be maintained. E-pharmacies must comply with additional regulations under the Draft E-Pharmacy Rules.

Frequently Asked Questions

Most formulated medicines attract 12% GST under HSN 3004. Essential and life-saving drugs under the Drug Price Control Order (DPCO) attract 5%. Health supplements, protein powders, and premium healthcare products attract 18%. Bulk drugs and APIs may attract 12% or 18% depending on the specific compound.

Yes. Under the Drugs and Cosmetics Act, 1940, every pharmacy must display its Drug Licence number (Form 20B for retail sale, Form 21B for wholesale) on all bills, signboards, and letterheads. Failure to do so can result in licence suspension.

Returns of expired medicines should be handled through a credit note referencing the original invoice. The GST on the returned medicines can be adjusted. Many manufacturers have return policies allowing retailers to return expired stock within a specified window. The credit note must reference the original invoice, batch number, and quantity returned.

[Your Business Name]
[Address]
GSTIN: [Your GSTIN]
Tax Invoice
No: INV-001
Date: 04 Apr 2026
Bill To
[Customer Name]
DescriptionHSNQtyRateAmount
[Item 1]----1₹0.00₹0.00
[Item 2]----1₹0.00₹0.00
[Item 3]----1₹0.00₹0.00
Subtotal₹0.00
CGST @ 9%₹0.00
SGST @ 9%₹0.00
Total₹0.00
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Fields Included

Pharmacy NameDL NoGSTINAddressBill NoDatePatient/Customer NameDoctor Name (Rx)Medicine NameHSNBatch NoExpiryMRPQtyRateDiscountGST%GST AmountAmountTotal

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