Last updated: 23 October 2026
Gorakhpur's wholesale medicine market is in Bhalotia Market. Amar Ujala reported in October 2024 that it does about ₹2 crore of medicine business a day, and that medicines go from here to retailers in the Gorakhpur and Basti divisions and to the border areas of Bihar and Nepal. This page is for the pharma wholesalers, distributors and stockists who run that trade.
Where is Gorakhpur's medicine wholesale trade?
Bhalotia Market is the city's dawa ki thok mandi (wholesale medicine market). With buyers spread over two divisions of eastern Uttar Pradesh and across the state border, a wholesaler here may bill chemists in many districts, some of them in another state.
The city also has two large medical institutions: AIIMS Gorakhpur at Kunraghat, and BRD Medical College. For a wholesaler, that mix of chemists, hospitals and outstation buyers means a lot of bills, a lot of batches and careful GST on every sale.
Which GST and drug licence offices serve Gorakhpur?
A medicine wholesaler deals with the State tax department and the Central tax (CGST) commissionerate for GST, and with the State drug control office for the wholesale drug licence. In brief, as of 23 October 2026:
GST
State tax. Uttar Pradesh's State Tax department is organised in zones, ranges and sectors, and Gorakhpur has its own zone, headed by an Additional Commissioner Grade I.
Central tax. Gorakhpur district comes under the CGST Varanasi Commissionerate, whose area also includes Varanasi, Deoria, Kushinagar, Maharajganj, Sant Kabir Nagar and Siddharth Nagar, among others (Notification 2/2017-Central Tax).
Wholesale drug licence
In Uttar Pradesh, drug sale licences come from the Food Safety and Drug Administration (FSDA). For a wholesale licence you apply on Form 19 and the licence is granted on Forms 20B and 21B. You register on the Nivesh Mitra single-window portal, create a unit and apply, and you are taken to the FSDA portal to complete the form; the fee is paid through Nivesh Mitra. FSDA's fee list shows ₹3,000 (₹1,500 + ₹1,500) for Forms 20B and 21B. Your pharmacist or competent person also registers on the FSDA portal and is approved by the Drug Inspector, who verifies the application before the Drug Licensing Authority approves it.
What does a Gorakhpur wholesale bill need?
Rule 65(5) of the Drugs Rules, 1945 says every wholesale supply must be made against a cash or credit memo that carries your name, address and licence number, and shows:
- the date of sale;
- the buyer's name, address and sale licence number (for a hospital, a doctor or a government buyer, their name and address);
- the name of the drug, the quantity and the batch number;
- the name of the manufacturer, and the signature of the competent person under whose supervision the sale was made.
Copies are kept for three years. The same bill is your GST tax invoice, so it also needs the buyer's GSTIN (if registered), the HSN code and the right tax. ValueSoft prints your drug licence number and the buyer's on every bill, and bills each item batch-wise with its expiry and MRP. Not sure how PTR and PTS (price to stockist) are worked out from MRP? Try our PTR / PTS calculator.
GST rules for medicine wholesalers in Uttar Pradesh
- State code 09. Every GSTIN registered in Uttar Pradesh starts with 09. A sale to a buyer inside Uttar Pradesh carries CGST and SGST; a sale to a buyer in another state carries IGST. Sales from Gorakhpur to chemists in Bihar are inter-state: the bill carries IGST, and an E-Way Bill is needed when the consignment is worth more than ₹50,000. Goods that cross into Nepal are exports, which have their own GST and customs rules; ask your CA.
- Rate. Since 22 September 2025, drugs and medicines are taxed at 5% GST, apart from those notified at nil rate.
- E-Way Bill. Rule 138 of the CGST Rules asks for an E-Way Bill before goods worth more than ₹50,000 move. For movement inside Uttar Pradesh, the State's own notification sets the limit, so check the current figure with your CA.
- e-Invoice. Needed for B2B invoices, credit notes and debit notes once your aggregate turnover crossed ₹5 crore in any financial year from 2017-18 (from 1 August 2023). At ₹10 crore or more, each one must be reported to the IRP within 30 days (from 1 April 2025).
ValueSoft picks CGST and SGST or IGST from the buyer's state, so the bill and your GSTR-1 match. Use the GST calculator for a quick check on any amount.
What should pharma wholesale software do in Gorakhpur?
Batch, expiry and MRP on every line
Batch-wise stock with expiry and MRP, and two sale rates, PTS and PTR, worked out from the margin you enter.
Warnings while billing
A warning when an item is near expiry or its margin is too low, while the bill is still open.
Expiry and breakage returns
Returns from chemists recorded party-wise as settled or pending, credit notes or slips, and claims with the company tracked until settled.
Supplier bills without typing
Import purchase invoices from CSV, Excel or PDF, with a one-time mapping for each supplier's format.
Chemist udhaar under control
Bill-wise and area-wise outstanding, credit limits and credit days, and reminders on WhatsApp or SMS.
Registers for your licence
Schedule H, H1 and narcotics reports, and company-wise near-expiry reports for 30, 60 or 90+ days.
Orders from the field
Salesmen book orders on the CSR app and chemists order on the eRetail app, straight into ValueSoft.
GST, e-Invoice and E-Way Bill
GSTR-1 and GSTR-3B from the software, GSTR-2A/2B reconciliation, and e-Invoice and E-Way Bill from the bill.

Orders from salesmen on the CSR app and from chemists on the eRetail app come into ValueSoft without re-typing, and the owner can follow sales, stock and dues on the eOwner app. The apps need internet, because they exchange data with ValueSoft through Kala Softech's server; billing, stock and accounts run on your PC without it.
See your Gorakhpur counter in ValueSoft
Book a free demo in Hindi or English. We'll show batch-wise billing, expiry reports and chemist dues on the screens you would use every day. You can also download the demo and try it yourself.
How do you get help in Gorakhpur?
Kala Softech has no office in Gorakhpur; our offices are in Rajouri Garden, New Delhi and on Bailey Road, Patna. Gorakhpur businesses get help by phone and WhatsApp on +91 6200826175 and by email at service@kalasoftech.com. Setup, data migration and training are done remotely: with our support app, on the downloads page, the team can see your screen to install ValueSoft, move your data and train your staff. Training is in Hindi or English, and several of our video tutorials are in Hindi.
Which plan fits a Gorakhpur wholesaler?
Mini
₹5,600
One Time / GST Included
For small businesses starting digital billing
Plus
₹9,200
One Time / GST Included
Perfect for medium businesses
Max
₹12,500
One Time / GST Included
For businesses with no limits
Compare every feature on the pricing page.
Prices are one-time and include GST, the same in Gorakhpur as anywhere in India. Mini suits a small wholesaler billing up to ₹2.5 lakh and 450 bills a month, Plus goes up to ₹7.5 lakh and 800 bills, and Max has no limit. All three include GST reports, accounting, outstanding, e-Invoice and E-Way Bill. Lite and Basic are on the pricing page.
Moving from Marg, Tally or Busy
If you bill in another software today, our team moves all your master data and your bills into ValueSoft, and migration assistance is free. See our pages on switching from Marg, Tally and Busy.
Pharma wholesale software in other cities
- Pharma wholesale software in Varanasi
- Pharma wholesale software in Lucknow
- Pharma wholesale software in Patna
- Pharma wholesale software in Darbhanga
- Pharma wholesale software in Bhagalpur
- Pharma wholesale software in Muzaffarpur
- Pharma wholesale software in Ranchi
- Pharma wholesale software in Uttar Pradesh
- All locations
Sources
Local facts were checked on 23 October 2026. News reports are dated.
- Amar Ujala (20 October 2024): Bhalotia, Gorakhpur's wholesale medicine market, and the areas it supplies
- AIIMS Gorakhpur (Kunraghat)
- Notification 2/2017-Central Tax: jurisdiction of CGST commissionerates
- Commissioner of State Tax, Uttar Pradesh: office list (zones)
- FSDA Uttar Pradesh: types of sale licence (Forms 19, 20B, 21B)
- FSDA Uttar Pradesh: how to apply for a drug sale licence (Nivesh Mitra)
- FSDA Uttar Pradesh: sale licence fees
- FSDA Uttar Pradesh: departmental process for a sale licence
- Drugs Rules, 1945 (CDSCO compilation): Rule 65(5), wholesale cash or credit memo
- GST Council: FAQs on the 56th GST Council meeting (medicines at 5% from 22 September 2025)
- CBIC: E-Way Bill rules (Rule 138, CGST Rules)
- GST Council: Notification 10/2023-Central Tax (e-Invoice above ₹5 crore)
- GSTN advisory: 30-day limit for reporting e-Invoices, AATO ₹10 crore and above