This document provides guidance on reporting and controlling impurities in new drug substances produced through chemical synthesis. It defines impurities as any component that is not the defined drug substance and classifies them as organic, inorganic, or residual solvents. The document outlines classification of impurities, definitions of specified versus unspecified impurities, and thresholds for reporting, identifying, and qualifying impurities. It provides guidance on qualifying impurities not present or at low levels in clinical studies through genotoxicity and general toxicity studies.