You can record purchase returns or de-escalation of the purchase value (both local and interstate) against an earlier purchase transaction using a debit note. You can use the voucher mode of credit note to record the escalation of purchase value.
1. Go to Gateway of Tally > Accounting Vouchers > Ctrl+F9 .
2. Original invoice no : E nter the invoice number of the original purchase transaction against which you are recording the purchase return.
3. In Party’s A/c Name , select the party from whom the original purchase was made.
4. Select the central and state tax ledgers.
5. Provide GST details: Enable this option if you want to enter additional details about the transaction.
When the seller has not uploaded the credit note, the buyer has to upload the debit note from the viewpoint of outward supply. Hence, the list of Nature of Return is same in debit note and credit note.
o 01-Sales Return - When there is a return of goods or services after sales.
o 02-Post sale discount - When discount is allowed on goods or services after sales.
o 03-Deficiency in service - When there is a deficiency in services (like a quality issue) after sales.
o 04-Correction in invoice - When there is a change in the invoice raised that leads to change in tax amount.
o 05-Change in POS - When there is a change in place of supply that leads to change in tax amount.
o 06-Finalization of Provisional assessment - When there is a change in price or rate after the department issues a notification about the finalized price of the goods or services.
o 07-Others - Any other nature of return.
Similarly, you can record purchase returns against an interstate purchase by selecting the relevant party, purchase ledger, and integrated tax ledger.
Under GST invoicing rules, issuing of supplementary invoice has not been defined. You can record the adjustment to purchases using debit/credit note.
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