MFG month of Product

If we dispensed the batch of product on dated : 31.03.2021 and we are doing its manufacturing on 01.04.2021 than what manufacturing month will be consider.

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Please refer EMA Guidance:

However, there should be internal SOP for assigning the Manufacturing date. In some companies, the date (month) of dispensing of raw materials is the Manufacturing date (Month). Therefore, please follow your SOP.