GST Updates 8 min read

Drug License 20B & 21B Mandatory Invoicing Requirements Under Drugs and Cosmetics Act

Detailed statutory breakdown of Form 20B and 21B retail drug licenses, record retention periods, and avoiding drug inspector seizure notices.

Ak

Akshay Tamrakar

akshay.tamrakar@gmail.com

Jul 28, 2026

GST & STATUTORY TAX BillBr Editorial

Statutory Analysis

Drug License 20B & 21B Mandatory Invoicing Requirements Under Drugs and Cosmetics Act

Verified Reference Guide 8 min read
GST Updates

Understanding Form 20B vs Form 21B Licenses

The State Drug Control Administration issues wholesale and retail licenses under specific statutory forms:

  • Form 20B: License to sell, stock, or exhibit drugs other than those specified in Schedule C, C(1), and X.
  • Form 21B: License to sell, stock, or exhibit specified biological and special products listed in Schedule C and C(1) (e.g., sera, vaccines, antibiotics, hormones).

Condition of License: Mandatory Invoice Records

Every sale of a drug must be recorded under Rule 65. The cash or credit memo must maintain consecutive serial numbers, signature of qualified person (registered pharmacist), batch numbers, and manufacturer names.

Ak

Akshay Tamrakar

akshay.tamrakar@gmail.com