Industry bill format

Medical store bill format with batch, expiry and licence

A chemist's bill answers to two regulators — GST and the drug rules. Here is the layout that satisfies both without slowing the counter down.

Create a pharmacy bill free

A medical store bill carries more compulsory detail than almost any other retail bill in India. Alongside the GST particulars, it has to identify the medicine precisely — batch number, expiry, pack — because that is what makes a recall, a return or a quality complaint traceable back to a specific strip.

The drug rules add their own layer: your drug licence numbers on the bill, prescriber and patient details for prescription medicines, and a properly maintained register for Schedule H1 drugs. Get the bill format right and most of that record-keeping happens as a by-product of billing.

What this format must carry

Every field below, with whether it is mandatory and what it is for.

FieldRequiredNotes
Pharmacy name, address, GSTINStandard header details for any registered seller.
Drug licence numbersYour retail licence numbers, typically the 20B and 21B, printed on the bill. This is a drug rules requirement, not a GST one.
Bill number and dateConsecutive series, unique for the financial year. Date matters for returns and expiry claims.
Patient name and phoneNeeded for prescription medicines and for any later recall or return. Also how you handle repeat customers.
Prescriber nameDoctor's name for prescription drugs. Schedule H and H1 medicines cannot be dispensed without a valid prescription.
Medicine name, pack and HSNBrand and strength, pack size, and the HSN. Adding the salt or generic name helps at return and substitution time.
Batch numberPer line. Without a batch on the bill, a recall or a quality complaint cannot be traced to the stock you sold.
Expiry datePer line, as month and year. It also drives your own expiry-return claims to the distributor.
MRP, quantity and rateMRP is tax-inclusive, so the taxable value has to be worked back from it rather than added on top.
GST breakup by rateMost medicines are at 5%, a set of specified life-saving drugs is nil-rated, and non-drug items on the same bill may sit at 18%.
Total with round-offRounded to the nearest rupee, with the round-off shown separately.

Guidance only. GST rules and rates change by notification — confirm the requirements for your business on the CBIC portal or with your CA.

Batch, expiry and why they cannot be optional

Batch and expiry printed against every line are what make a pharmacy bill traceable. If a batch is recalled, you need to know which customers received it. If a customer returns a strip, you need to know whether it is yours and whether it is still within date. A bill without these details makes both impossible.

This also affects how you sell. Part-strip sales are routine at a chemist counter, so the bill must handle loose tablets against a batch rather than assuming whole packs. Selling from the shortest-dated batch first keeps your own expiry write-offs down, and that only works if the batch is tracked at billing time.

Prescription drugs and registers

Schedule H and H1 medicines are dispensed only against a valid prescription. For Schedule H1 drugs — certain antibiotics, anti-TB and sedative medicines — a separate register must record the medicine, quantity, patient and prescriber details, and it has to be retained for three years.

The practical approach is to capture patient and prescriber names on the bill itself. The register then becomes a report drawn from your bills rather than a second book maintained by hand at the end of a long day.

GST rates and MRP-inclusive pricing

Under the rates in force from 22 September 2025, medicines and most medical devices sit at 5%, and a specified list of life-saving drugs is nil-rated. Non-medicine lines that chemists also sell — cosmetics and some personal care items — can sit at 18%, so a single bill often spans several rates.

The pricing wrinkle is that medicines are sold at a printed MRP which already includes tax. The taxable value has to be back-calculated from the MRP instead of adding tax on top, and getting that reverse maths wrong is the most common error in handwritten pharmacy bills. RetailDek's free invoice generator handles the rate-wise breakup, and the GST calculator will do a quick MRP-inclusive check when you need one.

Skip the template — generate it

Filling a blank Excel sheet every time is where numbering gaps and missing fields creep in. Our free tool builds this document with the fields already in the right places, and you can download it as a PDF — no sign-up, nothing leaves your browser.

Create a pharmacy bill free

Medical Bill Format — FAQs

Yes, as a matter of practical compliance under the drug rules and for traceability. Without a batch and expiry against each line, recalls, quality complaints and expiry returns cannot be traced back to the exact stock you dispensed.

Make it the output, not the chore

Save your items and parties once, and every document comes out numbered, GST-correct and ready to print — with the stock and reports updating behind it.

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