DESTRUCTION OF FINISHED GOODS BY MANUFACTURER

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You have to reverse the gst credit taken by you in respect of raw material used by you to manufacturer the finished goods.

Accounting entry would be.

Loss due to Expired goods account Dr.
To finished goods account
To GST account

The amount would be as follows

For loss due to expiry Account, amount would be cost of manufacturing the goods and Cost of raw materials purchased.
For Gst account, amount would be gst taken on purchase of raw materials and on manufacturing the goods.