Q.From the following, prepare the Sales Returns Book and show the ledger postings (GST @ 12%, continuing from the Oct 2026 Sales Book):
2026 Dec 5 — Deepak Traders returned goods, taxable value ₹1,800, Credit Note No. 9.
2026 Dec 12 — Eknath & Sons returned goods, taxable value ₹1,200, Credit Note No. 10.

This mirrors the Purchase Returns Book problem, but for goods returned BY customers rather than TO suppliers, so the GST reversal now runs through the Output CGST/SGST accounts.

Working: Deepak Traders — CGST 6% of ₹1,800 = ₹108; SGST = ₹108; total = ₹2,016. Eknath & Sons — CGST 6% of ₹1,200 = ₹72; SGST = ₹72; total = ₹1,344.

Sales Returns Book, for December 2026

Check: 2,016 + 1,344 = ₹3,360, and 3,000 + 180 + 180 = ₹3,360 — both agree. …

As with the Purchase Returns Book, treat each Credit Note as a small reverse Sales Book entry, but remember the debit/credit direct …

Students sometimes credit the customer's account with the taxable value only, forgetting that the GST portion of the return also reduces what the customer owes — the customer's account must be cre …