https://help.tallysolutions.com/docs/te9rel60/Tax_India/gst/recording_purchase_return_gst.htm

Recording Purchase Returns in GST

You can record purchase returns (both local and interstate) against an earlier purchase transaction using a debit note.

To record purchase return using a debit note

1.    Go to Gateway of Tally > Accounting Vouchers > Ctrl+F9.

2.    Original invoice no: Enter 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 which 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 purchase return.

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.