Q.From the following, prepare the Purchase Returns Book and show the ledger postings (GST @ 12%, continuing from the Sept 2026 Purchase Book):
2026 Nov 3 — Returned goods to Anand Traders, taxable value ₹2,000, Debit Note No. 5.
2026 Nov 10 — Returned goods to Chetan Stores, taxable value ₹1,500, Debit Note No. 6.

A return of goods purchased earlier must also reverse the GST originally charged on that portion, which is what this Purchase Returns Book problem tests.

Working: Anand Traders — CGST 6% of ₹2,000 = ₹120; SGST = ₹120; total = ₹2,240. Chetan Stores — CGST 6% of ₹1,500 = ₹90; SGST = ₹90; total = ₹1,680.

Purchase Returns Book, for November 2026

Check: 2,240 + 1,680 = ₹3,920, and 3,500 + 210 + 210 = ₹3,920 — both agree. …

Treat each Debit Note exactly like a small, reverse Purchase Book entry — compute taxable value, add CGST+SGST at the SAME rate the ori …

Students sometimes forget to reverse the GST on a return, recording only the taxable value — but since GST was originally claimed as input credit on the full amount, the return must reverse t …