Under the Goods and Services Tax (GST) system in India, input tax credit is a mechanism that allows businesses to claim a credit for the GST paid on purchases made in the course of their business. This can include the GST paid on purchases of expired medicines, provided that certain conditions are met.

To avail input tax credit for expired medicines under GST, the following procedures should be followed:

1. Keep proper documentation: It's important to maintain accurate and complete records of all purchases of expired medicines, including invoices and receipts showing the GST paid on those purchases. These documents will be required to support the claim for input tax credit.
2. File GST returns: Businesses are required to file regular GST returns, in which they report their sales and purchases, as well as any GST paid or collected. To claim input tax credit for expired medicines, the purchases and GST paid on those purchases should be included in the GST returns.
3. Claim the credit: The input tax credit for expired medicines can be claimed in the GST return by entering the GST paid on the purchases in the relevant section of the form. The credit will be applied against the GST liability of the business, reducing the amount of GST that needs to be paid.
4. Keep records for audit: Businesses are required to keep records of their purchases and GST payments for at least five years, in case they are selected for audit by the GST authorities. This will include records of purchases of expired medicines and the input tax credit claimed for those purchases.

It's important to carefully follow the procedures outlined above to ensure that the input tax credit for expired medicines is properly claimed and credited. Failure to do so may result in the credit being denied or the business being subject to penalties or other consequences.