Home › Glossary › Purchase invoice
The distributor's bill — the document every downstream record depends on.
The purchase invoice records what you bought, from whom, at what rate, in which batches and with what GST. It is the source document for three separate things: your stock record, your input tax credit claim, and any later expiry or breakage claim on those batches.
That triple dependency is why a missing or unmatched purchase invoice causes disproportionate trouble. A batch that cannot be traced to one cannot support a return claim, and credit claimed against an invoice the supplier never reported becomes your problem at filing time.
The invoice is also where PTR appears, ex-GST, which is the cost basis for margin. Recording it against the batch rather than against the medicine is what makes per-batch profitability answerable at all.
Free, no signup — batch-wise stock register format.
Open batch-wise stock register format →Batch numberBreakage and damageCDSCOCGST, SGST and IGSTCold chainCredit noteDPCO (Drugs Prices Control Order)Drug licence (Form 20 / Form 21)Expiry returnFEFO (First Expiry First Out)Generic vs branded medicineGSTR-1GSTR-3BHSN codeInput tax credit (ITC)Loose sale (cut strip)MRP (Maximum Retail Price)Narcotic registerNear-expiry stockNPPAPack factor (units per pack)Pharmacist registrationPTR (Price to Retailer)PTS (Price to Stockist)Purchase invoiceRed-border warning labelReorder levelRetail vs wholesale drug licenceReturn to vendor (RTV)Rule 65Rx symbolSalt compositionSchedule HSchedule H1Schedule XScheme goods (free goods)Shortbook (short book)Stock rotationStockist
This glossary is a practical reference for Indian retail pharmacy, not legal, tax or clinical advice. Requirements under the Drugs & Cosmetics Rules are enforced by state drug control authorities and vary; GST treatment should be confirmed with your CA. Verify anything you intend to rely on against the current notified position. As of August 2026.