GST billing, stock and accounts for India’s small businesses · support@billinginfo.inFree for 15 invoices a month · Plus trial week ₹9
billinginfo
Download app
Menu

Trade bill format

Medical store bill format

A pharmacy bill has to satisfy two laws at once: GST, and the Drugs and Cosmetics Rules. Here is what each one expects.

What it is

A medical bill is the cash or credit memo a retail chemist gives for medicines, surgical items and wellness products. Besides the usual invoice details, it records the drug licence number of the shop, and for prescription medicines the doctor, the patient, the manufacturer, batch number and expiry date. These details let a medicine be traced if a batch is recalled, and they are checked during drug inspections.

Medicines are sold at or below MRP, which already includes GST, so most chemists work backwards from the MRP to the taxable value and give a discount on top. The bill should show the rate, the discount and the GST clearly, so that patients and insurers can check it.

When to use it

  • Every retail sale of medicines from a licensed pharmacy.
  • Sales of Schedule H, H1 and X drugs, which need a prescription and stricter records.
  • Supplies to clinics, nursing homes and other pharmacies (B2B with GSTIN).
  • Insurance and reimbursement claims, where patients need an itemised bill.

Sample medical store bill

A filled-in example for a fictitious business. Every total on it is worked out, not typed. Download the blank version to fill in by hand or in Excel.

Download blank PDFDownload Excel template
Shree Balaji Medical3, Sinhgad Road, Vadgaon BudrukPune, Maharashtra 411041GSTIN: 27AAQPB4821K1ZKD.L. No. MH-PZ3-112233 (20), MH-PZ3-112234 (21)Pharmacist: S. Kulkarni, Reg. No. 54321
TAX INVOICE
PatientRamesh PatilDhayari, PunePrescribed by Dr. A. Mehta, Reg. No. 87654
Bill No.
SB/26-27/9047
Date
16-11-2026
#ItemHSNQtyRateDiscGSTAmount
1Paracetamol 650 mg, 15 tabletsMfr: Sunrise Pharma · Batch PCM2411 · Exp 08/202830042 strip31.9010%5%57.42
2Amoxicillin 500 mg, 10 capsulesMfr: Medilife Labs · Batch AMX0921 · Exp 05/2028 · Schedule H30042 strip104.7610%5%188.57
3Cough syrup 100 mlMfr: Kavya Healthcare · Batch CS2607 · Exp 01/202830041 btl118.105%118.10
4ORS sachet 21 gMfr: Sunrise Pharma · Batch OR1150 · Exp 11/202730045 pcs20.955%104.75
Amount in words

Rupees Four Hundred Ninety Two Only

Taxable value₹468.84
CGST @2.5% on 468.84₹11.72
SGST @2.5% on 468.84₹11.72
Round off-0.28
Total₹492.00

Medicines once sold are taken back only within the return policy and with the bill. Check expiry before use.

For Shree Balaji MedicalAuthorised signatory

Sample with a fictitious business · made with billinginfo

Prefer to type it? Fill a GST invoice online with our free invoice generator, or make it in the billinginfo app in a minute.

What the law asks for

GST: a registered pharmacy issues a tax invoice under Rule 46. After GST 2.0 (Notification 9/2025-Central Tax (Rate), from 22 September 2025), most medicines (HSN 3003, 3004) are at 5%, and a list of life-saving drugs is exempt. Medical devices and surgical items vary, so check each HSN.

Drugs and Cosmetics Rules, 1945: rule 65 requires retail supply against a cash or credit memo with the licensee's name, address and sale licence number. For prescription drugs, the records must also include the prescriber, the patient, the drug and quantity, and the manufacturer, batch number and expiry. Rules on records differ by schedule and by state, so check with your state drug controller.

Fields on a medical store bill
FieldWhy it is there
Pharmacy name, address, GSTINRule 46(a)
Drug licence numbers (Form 20/21)Drugs and Cosmetics Rules, rule 65
Bill number and dateRule 46(b), (c) and rule 65
Patient name and prescribing doctorFor prescription drugs
Medicine name, manufacturer, packIdentifies the product
Batch number and expiry dateFor recalls and inspections
HSN, quantity, rate, discountRule 46(g)-(k)
GST rate and amountRule 46(l), (m)
Pharmacist's name or signaturePrescription drugs are sold under a registered pharmacist's supervision

Make it in billinginfo

  1. Turn on batches for medicines (item form → stock), and add batch, expiry and MRP when you enter a purchase. AI bill scan can read them from the supplier's bill.
  2. Make the bill from + Create → Bill / Invoice or the Counter; the earliest-expiry batch is picked first (FEFO) and expired batches are blocked.
  3. Put your drug licence numbers and pharmacist's name in the business details, and the patient and doctor on the bill.
  4. Print or share the bill; batch and expiry print under each medicine.
  5. Watch Expiring Soon to return or discount stock before it expires.
Download for AndroidOpen the website version

FAQ

Questions about the medical store bill

Something else on your mind? Write to us or see the help page.

What is the GST rate on medicines now?

Most medicines under HSN 3003 and 3004 are at 5% since 22 September 2025; some life-saving drugs are exempt. Check the HSN of each product.

Is the batch number required on a medical bill?

For prescription drugs, the Drugs and Cosmetics Rules expect the manufacturer, batch and expiry in the sale record. Most chemists print them for every medicine.

Can I sell above MRP if I add GST?

No. MRP includes all taxes. Your selling price plus GST cannot exceed the MRP printed on the pack.

Do I need the doctor's name on every bill?

Only for drugs that need a prescription, such as Schedule H, H1 and X.

Sources

Last checked on 2 November 2026. GST rules change through notifications and circulars; if something here looks out of date, please tell us. This page explains the rules in plain words and is not legal or tax advice.

Related pages

Software

Your trade

GST guides

More formats

Your next bill can
be a better one.

Free for 15 invoices a month. Try Plus for a week at ₹9. On your Android phone and in your browser.

Download for AndroidOpen the website version