https://help.tallysolutions.com/docs/te9rel60/Tax_India/VAT/journal_vouchers/BR_Decr_in_Sale.htm

Recording a Transaction for Decrease in Sales

You can record a journal voucher for decrease in sales.

To create journal voucher for decrease in sales

1.    Go to Gateway of Tally > Accounting Vouchers > F7: Journal.

Note: You can create a journal voucher from Gateway of Tally > Display > Statutory Reports > VAT > select the VAT or CST form.

2.    Click J: Stat Adjustment. In the Stat Adjustment Details screen,

o     Select the option VAT in the Type of duty/tax field.

o     Select the option Decrease in Sales in the Nature of adjustment field.

o     Press Enter to save and return to voucher screen.

3.    Debit the interstate sales ledger.

4.    Enter the amount in the Debit column.

5.    Debit the CST ledger.

o     Enter the Rate and Assessable Value in the VAT Details screen.

o     Press Enter to return to voucher screen.

6.    Enter the amount in Debit column.

7.    Credit the interstate sales ledger predefined with the nature of transaction Interstate Sales Exempt.

8.    Set the option Provide VAT Details to Yes and enter the From and To dates, else retain it as No.

9.    Enter Narration, if required. The journal voucher appears as shown below:

10.  Press Enter to save.

The states with Decrease in Sales available as the Nature of Adjustment are given below:

State Name

Nature of Adjustment

Additional Details

Voucher Entry

Bihar

Decrease in Sales

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Debit: Sales ledger with nature of transaction provided for taxable interstate sales.

Debit: CST ledger.

Credit: Sales ledger with nature of transaction Interstate Sales Exempt.

Gujarat

Decrease in Sales

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Debit: Sales ledger with nature of transaction provided for taxable interstate sales.

Credit: Sales ledger with nature of transaction Interstate Sales Exempt.

Jharkhand

Decrease in Sales

Sales Outside the State

Debit: Sales ledger with nature of transaction provided for taxable interstate sales.

Credit: Sales ledger with nature of transaction Interstate Sales Exempt.

Maharashtra

Decrease in Sales

Deduction U/s 6A of Earlier Law (On Going)

Debit: Sales ledger with nature of transaction Sales - Works Contract - Ongoing.

Debit: VAT ledger

Credit: Sales ledger with nature of transaction Sales Exempt - Works Contract - Ongoing.

Punjab

Decrease in Sales

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Debit: Sales ledger with the nature of transaction Interstate Sales - Against Form C.

Debit: CST ledger.

Credit: Sales ledger with the nature of transaction Interstate Sales - Exempt.

Credit: Branch/division ledger.

Uttar Pradesh

Decrease in Sales

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Debit: Sales ledger with nature of transaction provided for taxable interstate sales.

Credit: Sales ledger with nature of transaction Interstate Sales Exempt.