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Medical bill format

A pharmacy bill has to identify every medicine by batch and expiry, carry the drug licence numbers and charge GST at each product's rate. Consultations at a clinic are exempt from GST and are billed without it.

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Medical bill format · example

FromShubham Medical & General Stores
ToPatient: Sunita Deshmukh (prescribed by Dr. A. Joshi)
CurrencyINR
DescriptionQtyPriceAmount
Paracetamol 650 mg tablets, strip of 15 (HSN 3004). Batch PT2410, exp 08/20272₹33.00₹66.00
Amoxicillin 500 mg capsules, strip of 10 (HSN 3004). Batch AX5528, exp 03/20272₹95.00₹190.00
Cetirizine 10 mg tablets, strip of 10 (HSN 3004). Batch CT1187, exp 11/20271₹22.00₹22.00
Total₹291.90

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How to use the medical bill format

  1. Add the pharmacy name, address, GSTIN and drug licence numbers.
  2. Enter the patient and the prescribing doctor.
  3. List each medicine with batch number, expiry and quantity.
  4. Confirm the GST rate for each medicine from its HSN code, then save.

Pharmacy bill format

FieldNotes
Pharmacy name and addressAs on the drug licence
Drug licence numbersRetail licences in Forms 20 and 21; wholesale in Forms 20B and 21B
GSTINIf registered
Bill number and dateOne consecutive series
Patient and doctor namesNeeded for prescription drugs
Medicine name and manufacturerBrand, with generic name where useful
HSN, batch number and expiryOn every line
Quantity, MRP, rate and discountThe selling price cannot exceed MRP
GST rate and amountCGST and SGST
Pharmacist's signatureRegistered pharmacist

Clinic bills

A clinic bill for consultation, procedures or diagnostics carries no GST because those health care services are exempt. A clinic registered for other taxable supplies issues a bill of supply for the exempt services, and bills any medicines dispensed to out-patients as a separate taxable sale.

Questions

What GST applies to medicines?

Most medicines have been taxed at 5% since 22 September 2025, and a list of life-saving drugs is exempt. Medical devices and other pharmacy products carry their own rates, so check each HSN code.

Is GST charged on a doctor's consultation?

No. Health care services by a clinical establishment, an authorised medical practitioner or paramedics are exempt. Medicines sold to out-patients are a separate taxable sale; medicines given to in-patients as part of treatment form part of the exempt service.

Why do batch number and expiry matter?

They let the patient and the pharmacy trace a medicine if it is recalled, and the Drugs and Cosmetics Rules require sale records of prescription drugs to identify the batch and manufacturer.

Why does the bill show the doctor's name?

Schedule H and H1 drugs may only be sold against a prescription, and Schedule H1 sales must be entered in a register with the patient, doctor and drug details. Printing the doctor's name on the bill keeps that record together.

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