Pharma C&F Agent Software

Last updated: 23 October 2026

A C&F agent looks after stock that belongs to someone else. The company, your principal, sends the goods. You store them, send them to its stockists when it tells you to, and account for every case that came in, went out, broke or expired. ValueSoft is Windows billing, accounting and inventory software that keeps this work principal by principal. Below: the C&F role in plain words, what C&F software has to do, which ValueSoft features cover it, and the GST and drug rules to keep in mind.

What does a C&F agent do?

C&F stands for carrying and forwarding. A pharma company appoints a C&F agent, also called a CFA, for a state or a region. The C&F agent:

1. receives the company's goods from its factory or central depot;
2. stores them in its godown, batch by batch, with their expiry dates;
3. sends them to the company's stockists and distributors as the company directs, with the GST documents each movement needs;
4. takes back expired, damaged or short-supplied stock and settles these claims with the company;
5. reports stock, dispatches and claims to the company.

The main difference from a distributor: a distributor buys stock and sells it at its own margin, while a C&F agent mostly handles stock on the principal's behalf. So C&F software must keep each principal's stock and accounts apart, and it must be able to show the company exactly what happened to its goods.

Who uses ValueSoft as C&F software?

What must C&F agent software do?

• Keep stock and accounts principal-wise, so one company's goods and dues never mix with another's.
• Follow each batch from receipt to dispatch, with its expiry date.
• Record stock transfers in and out: between your godowns and branches, and to sub-stockists.
• Produce the GST documents each movement needs, including the E-Way Bill, and e-Invoices if your turnover requires them.
• Track claims with each principal (breakage, expiry and scheme) until they are settled.
• Give the company reports it can check: stock, near-expiry, dispatches and breakage.

How does ValueSoft keep each principal separate?

ValueSoft keeps stock and accounts company-wise, which for a C&F agent means principal-wise. Stock reports can be run for one company or one division, with batch, MRP and expiry shown as you choose, and stock can be valued at purchase price, sale price or MRP. Near-expiry, sale and profit reports can also be run company by company.

You can keep a separate bill series for each company. If your firm has more than one GST registration, for example in two states, you manage all your GSTINs in one place.

How is stock received from the company recorded?

When the company's consignment arrives, your staff enter it once and the batches go into that principal's stock. If the company sends its invoice as a CSV, Excel or PDF file, ValueSoft imports it with a one-time mapping of that format, so nobody types every line. You can map a new format yourself. Short supply can be recorded against the receipt, and the purchase history of every item stays on file.

How does stock transfer work in ValueSoft?

ValueSoft records stock transfers between your branches and godowns, and to sub-stockists. Each godown shows its own stock, items can be moved between locations, and reports can be run for one location. So you can answer two questions at any time: how much of a principal's stock sits in each godown, and what moved where.

The GST paperwork depends on the kind of move. Goods moved for reasons other than a sale, such as from one of your godowns to another, can travel on a delivery challan instead of a tax invoice (Rule 55 of the CGST Rules). Goods sent to your own branch in another state, with a different GSTIN, count as a supply between distinct persons under Schedule I of the CGST Act, even when no money changes hands. In both cases an E-Way Bill is needed if the consignment is worth more than ₹50,000. Agree the document for each kind of transfer with your CA.

How are breakage, expiry and scheme claims settled with the principal?

Claims take time to settle and are easy to lose track of. ValueSoft tracks breakage, expiry and scheme claims with each principal until the company settles them, so the pending list is always in front of you.

On the stockist side, ValueSoft records damaged and expired goods received back from each party, with settled and pending reports. You can issue slips or credit notes, merge several memos into one, and take expired stock out with self-breakage. Each product has a goods ledger and a breakage ledger with bill, party and expiry details: the trail a company asks for when it checks a claim. Company-wise near-expiry reports for 30, 60 or 90+ days help you raise expiry claims on time.

How do dispatches to stockists go out?

Dispatches are billed batch by batch, so each stockist's bill shows exactly what left the godown. When you add an item, ValueSoft offers the batch that expires first (FEFO, first expiry, first out), so a principal's older stock moves before its newer stock. Each bill prints your drug licence number and the stockist's. ValueSoft's dispatch flow tracks each order from printing to arranging goods, bill audit, packing and delivery, and lets you watch every step and every employee. The E-Way Bill and e-Invoice are made from the bill in one click, and the bill can go to the stockist on WhatsApp or by email as a PDF.

What GST work does a C&F agent do in ValueSoft?

Return filing works the same as for any registered business. ValueSoft:

• keeps input and output GST in separate ledgers and handles reverse charge entries;
• exports GSTR-1 as Excel, CSV or JSON, or files GSTR-1 and GSTR-3B from the software;
• reconciles GSTR-2A and GSTR-2B with your purchases, for one month or several;
• checks your data and supplier GSTINs in an internal audit before you file;
• exports accounting data to Tally for your auditor.

Which reports can you send the company?

• Company-wise or division-wise stock, with batch, MRP and expiry.
• Near-expiry stock for the next 30, 60 or 90+ days.
• Stock valued at purchase rate, sale rate or MRP.
• Stock and sales statements, and purchase-invoice-wise sale tracking.
• Breakage received, settled and pending.

Reports export to Excel, PDF or image and can be emailed as PDF or Excel. Orders can be emailed to the company and its senior staff in one click. Away from the office, the eOwner app shows stock, ledgers and outstanding on your phone.

Which GST and drug rules apply to a C&F agent?

A short summary as of 23 October 2026, not legal advice. Official sources are listed at the end.

Are you an "agent" under GST?

Schedule I of the CGST Act treats goods sent by a principal to an agent, who supplies them on the principal's behalf, as a supply even without consideration. CBIC Circular 57/31/2018-GST (4 September 2018) gives the test. If the C&F agent takes possession of the goods and issues the invoice for the onward supply in its own name, it is the principal's agent under Schedule I. If the invoice to the customer is issued in the principal's name, the agent does not fall under that entry. Which case is yours depends on your agreement with the company, so settle it with your CA before you set up billing.

E-Way Bill and delivery challan

Rule 138 of the CGST Rules needs an E-Way Bill before goods worth more than ₹50,000 move, whether the movement is a supply or for reasons other than supply. Goods moved for reasons other than supply can go on a delivery challan in place of an invoice (Rule 55), and that movement must still be declared for the E-Way Bill.

e-Invoice

If your aggregate turnover was above ₹5 crore in any financial year from 2017-18 onwards, your B2B invoices, credit notes and debit notes need e-Invoices (from 1 August 2023). At ₹10 crore or more, each one must be reported to the IRP within 30 days of its date (from 1 April 2025).

Drug licence records

Rule 65 of the Drugs Rules, 1945 sets the conditions for sale licences, including the wholesale licences in Forms 20B and 21B. Each wholesale sale memo must carry your name, address and licence number and show the date, the buyer's name, address and sale licence number, the drug, quantity, batch number and manufacturer. Memo copies are kept for three years. Purchase records need the seller's licence number, the batch and the manufacturer. Other registers under the Rules are kept for at least two years from the last entry. ValueSoft prints both licence numbers, yours and the buyer's, on every bill.

GST rate on medicines

Since 22 September 2025, drugs and medicines are taxed at 5% GST unless notified at nil rate.

ValueSoft vs manual registers vs a generic billing app

Which ValueSoft plan suits a C&F agent?

Compare every feature on the pricing page.

Both prices are one-time and include GST. Plus covers up to ₹7.5 lakh of billing and 800 bills a month, with GST reports, accounting, e-Invoice and E-Way Bill. Max has no limit on billing or bills and includes every feature. Basic (₹9,500) is also unlimited, but it leaves out GST reports, accounting, e-Invoice and E-Way Bill, which C&F work needs. The licence is a one-time purchase; updates and support are free for the first year, and from the second year there is a yearly AMC (annual maintenance contract) of ₹3,500 per user. The full table is on the pricing page.

Moving your C&F books from another software

If you use Marg, Tally or Busy today, our team moves all your master data and your bills into ValueSoft, and the migration help is free. We also help with setup and train your staff, on the phone, on WhatsApp or through a remote session. See our switching pages for Marg, Tally and Busy.

Supplying stockists who also want software? Point them to our stockist software page. Distributors can read the pharma distributor billing software page.

Sources

• CBIC: Schedule I, CGST Act (supply without consideration; principal and agent)
• CBIC: Circular 57/31/2018-GST, 4 September 2018 (when a C&F agent is an agent under Schedule I)
• CBIC: E-Way Bill rules (Rule 138, CGST Rules)
• CBIC: Rule 55, CGST Rules (delivery challan)
• GST Council: Notification 10/2023-Central Tax (e-Invoice above ₹5 crore from 1 August 2023)
• GSTN advisory: 30-day time limit for reporting e-Invoices, AATO ₹10 crore and above (from 1 April 2025)
• CDSCO: The Drugs Rules, 1945 (compiled) (Rule 65)
• GST Council: FAQs on the 56th GST Council meeting (medicines at 5% from 22 September 2025)