📘 Lesson — Purchase Return in Tally Prime
1. Purchase Return kya hai?

Purchase Return ka matlab hai business ne jo goods supplier se purchase kiye the, unmein se kuch ya saare goods supplier ko wapas return kar dena.

Simple Words Mein

Supplier se maal kharida → maal mein problem mili → supplier ko maal wapas kiya = Purchase Return

Purchase Return ko Returns Outward bhi kaha jata hai.

2. Purchase Return kyun hota hai?

Business purchased goods ko different reasons se return kar sakta hai:

Goods damaged hain
Wrong item receive hua
Wrong quantity receive hui
Quality acceptable nahi hai
Defective product hai
Supplier ne wrong specification bheji
Extra quantity receive hui
Purchase order ke according goods nahi aaye
Example

DSD Computers ne 20 keyboards purchase kiye.

Delivery check karne par:

3 keyboards defective mile.

DSD Computers ne 3 keyboards supplier ko return kar diye.

Ye:

Purchase Return

hai.

3. Purchase Return ka Simple Flow
Normal Purchase

Supplier → Goods → Business

Purchase Return

Business → Goods → Supplier

Memory Trick

Purchase = Stock In

Purchase Return = Stock Out to Supplier

4. Purchase Return ka Example

DSD Computers ne ABC Suppliers se:

10 Laptops @ ₹40,000

purchase kiye.

Original Purchase

10 × ₹40,000

= ₹4,00,000

Later:

1 Laptop defective nikla.

Supplier ko 1 laptop return kar diya.

Purchase Return

1 × ₹40,000

= ₹40,000
Remaining Goods

10 − 1

= 9 Laptops
5. Purchase Return ka Accounting Effect

Credit purchase ke case mein purchase return se generally:

Purchased goods/stock reduce ho sakta hai
Supplier payable reduce ho sakta hai
Purchase/return adjustment record hota hai
Basic Example

Original Credit Purchase:

₹1,00,000

Purchase Return:

₹20,000

Remaining Supplier Payable:

₹80,000
6. Purchase Return aur Debit Note

Tally Prime/accounting practice mein Purchase Return ko generally Debit Note ke through record kiya ja sakta hai.

Basic Concept

Purchase Return → Debit Note

Why Debit Note?

Buyer supplier ke account ko debit karta hai because supplier se payable amount/claim ko reduce karna hota hai, subject to the actual transaction and accounting setup.

7. Basic Accounting Entry

Suppose:

Purchase Return = ₹10,000

Basic accounting entry:

Supplier A/c Dr. ₹10,000

To Purchase Return A/c ₹10,000

Effect
Supplier payable ↓
Purchase Return recorded
Stock ↓, if inventory item is returned
8. Purchase Return vs Purchase
Purchase Purchase Return
Goods supplier se receive Goods supplier ko return
Stock generally increases Stock generally decreases
Supplier payable may increase Supplier payable may decrease
Purchase Voucher Debit Note process
Stock In Stock Out
🧠 Memory

Purchase = In

Purchase Return = Out

9. Purchase Return vs Sales Return

Ye difference students ko clearly samajhna chahiye.

Purchase Return

Business supplier ko goods return karta hai.

Sales Return

Customer business ko goods return karta hai.

Purchase Return Sales Return
Buyer returns goods Customer returns goods
Supplier receives goods Business receives goods
Debit Note commonly used Credit Note commonly used
Purchase side Sales side
Easy Memory

Purchase Return → Supplier ko Return → Debit Note

Sales Return → Customer se Return → Credit Note

10. Purchase Return — Cash Purchase

Agar original purchase cash mein hui thi, to return ke baad settlement actual situation par depend karega.

Example

Cash Purchase:

₹50,000

Purchase Return:

₹10,000

Agar supplier ₹10,000 cash refund karta hai, to refund ko appropriate receipt/settlement accounting ke through record kiya ja sakta hai.

Important

Purchase Return ka accounting treatment actual settlement ke according record karein.

11. Purchase Return — Credit Purchase

Credit purchase mein Purchase Return ka effect supplier payable par clearly dikhta hai.

Example

Credit Purchase:

₹1,00,000

Purchase Return:

₹25,000

Supplier Payable

₹1,00,000 − ₹25,000

= ₹75,000

Agar later ₹50,000 payment ki:

Remaining Payable

₹75,000 − ₹50,000

= ₹25,000
12. Purchase Return with Partial Quantity

DSD Computers purchased:

20 Mouse @ ₹800

Original Purchase

20 × ₹800

= ₹16,000

Returned:

5 Mouse

Return Value

5 × ₹800

= ₹4,000

Remaining Quantity

20 − 5

= 15 Mouse

Remaining Purchase Value

₹16,000 − ₹4,000

= ₹12,000

13. Tally Prime mein Purchase Return

Purchase Return ko generally:

Debit Note

ke through record kiya ja sakta hai.

Tally Prime mein Debit Note workflow/configuration version aur transaction requirements ke according vary kar sakta hai.

14. Tally Prime mein Debit Note Open Karna

Tally Prime mein appropriate voucher screen par jaakar:

Debit Note

select karein.

Depending on the screen/configuration, shortcut commonly:

Alt + F5

ho sakta hai.

Shortcut availability/version/context ke according verify karein.

15. Purchase Return Entry — Practical

Maan lo:

DSD Computers

Supplier:

ABC Suppliers

Original Purchase:

10 Keyboards @ ₹1,500

Returned:

2 Keyboards

Step 1 — Debit Note Open Karein

Debit Note voucher open karein.

Step 2 — Supplier Select Karein

Select:

ABC Suppliers
Step 3 — Purchase Return Details

Returned stock item:

Keyboard

Quantity:

2 Nos

Rate:

₹1,500
Step 4 — Calculate Amount

2 × ₹1,500

= ₹3,000
Step 5 — Return Reason

Example:

Being 2 defective keyboards returned to ABC Suppliers.

Step 6 — Verify

Check:

Supplier
Item
Quantity
Rate
Return Amount
Applicable Tax
Original invoice/reference, where relevant
Step 7 — Save

Press:

Ctrl + A
16. Purchase Return with GST

Agar original purchase GST ke saath tha aur goods return ho rahe hain, to applicable tax adjustment bhi return transaction mein consider kiya ja sakta hai.

Example:

Goods value:

₹10,000

Applicable GST:

₹1,800

Total:

₹11,800

Return transaction mein applicable tax reversal/adjustment transaction details aur current GST rules ke according record kiya jana chahiye.

Important

GST return ke case mein:

Original invoice
Supplier GSTIN
HSN
Tax rate
CGST/SGST/IGST
Return quantity
Return value

carefully verify karein.

17. Purchase Return aur Stock

Agar inventory item return kiya gaya hai:

Before Return

Stock:

50 Keyboards

Returned:

5 Keyboards

After Return

50 − 5

= 45 Keyboards
Memory

Purchase Return → Stock Quantity Down

18. Purchase Return aur Supplier Outstanding

Suppose:

Original Credit Purchase:

₹2,00,000

Purchase Return:

₹30,000
Supplier Outstanding

₹2,00,000 − ₹30,000

= ₹1,70,000

Later Payment:

₹1,00,000

Remaining:

₹1,70,000 − ₹1,00,000

= ₹70,000
19. Purchase Return aur Original Invoice

Purchase Return karte waqt original purchase invoice ko identify karna useful hota hai.

Example:

Original Invoice:

ABC-105

Original Quantity:

10 Laptops

Returned:

2 Laptops

Original invoice/reference ko properly track karne se:

Return quantity verify hoti hai
Supplier outstanding accurate rehta hai
Stock adjustment easy hota hai
Documentation better rehti hai
20. Purchase Return aur Bill-wise Details

Credit purchase ke case mein bill-wise tracking useful hoti hai.

Example
Bill Original Return Payment Outstanding
ABC-101 ₹1,00,000 ₹20,000 ₹30,000 ₹50,000
Calculation

₹1,00,000 − ₹20,000 − ₹30,000

= ₹50,000
21. Purchase Return aur Replacement

Kabhi-kabhi supplier returned goods ka:

Replacement

provide karta hai instead of refund/credit adjustment.

Example:

2 defective keyboards return.

Supplier:

2 new keyboards provide karta hai.

Is situation mein accounting treatment actual commercial arrangement aur inventory movement ke according record kiya jana chahiye.

Student Concept

Return + Replacement ≠ Automatically Cash Refund

22. Purchase Return aur Refund

Agar supplier returned goods ka amount refund karta hai:

Original Purchase:

₹50,000

Return:

₹10,000

Supplier Refund:

₹10,000

To actual settlement ke according refund/receipt record kiya jayega.

23. Common Mistakes
❌ Mistake 1: Purchase Return ko Sales Return samajhna

Purchase Return → Supplier ko goods return

Sales Return → Customer se goods return

❌ Mistake 2: Purchase Return ko normal Purchase Voucher mein enter karna

Purchase Return ke liye appropriate Debit Note/return process use karein.

❌ Mistake 3: Returned quantity wrong enter karna

Stock quantity incorrect ho sakti hai.

❌ Mistake 4: Supplier outstanding adjust na karna

Credit purchase return supplier payable ko affect kar sakta hai.

❌ Mistake 5: GST adjustment ignore karna

GST applicable transaction mein tax adjustment properly verify karein.

❌ Mistake 6: Original invoice details verify na karna

Return ko original purchase se properly reconcile karna useful hai.

🧠 Easy Memory Tricks
P-R-S

P = Purchase

R = Return

S = Supplier

Main Rule

Purchase Return = Supplier ko Maal Wapas

Voucher Memory

Purchase Return → Debit Note

Stock Memory

Purchase → Stock In

Purchase Return → Stock Out

Payable Memory

Purchase → Payable Up

Purchase Return → Payable Down

📊 Quick Revision Table
Point Purchase Return
Meaning Purchased goods supplier ko return karna
Also called Returns Outward
Goods move Business → Supplier
Stock Generally decreases
Supplier Payable Generally decreases
Common Voucher Debit Note
Common Shortcut Alt + F5, context/version dependent
Purchase Side Yes
Sales Return Different transaction
Main Memory Maal Supplier ko Wapas
🖥️ Classroom Practical
Practical 1 — Basic Purchase Return

DSD Computers purchased:

10 Keyboards @ ₹1,500

Returned:

2 Keyboards

Calculate

Original Purchase:

10 × ₹1,500

= ₹15,000

Purchase Return:

2 × ₹1,500

= ₹3,000

Remaining Quantity:

10 − 2

= 8 Keyboards

Practical 2 — Credit Purchase Return

Credit Purchase:

₹1,00,000

Purchase Return:

₹20,000

Payment:

₹50,000
Calculate Outstanding

₹1,00,000 − ₹20,000 − ₹50,000

= ₹30,000
Practical 3 — Complete Transaction

DSD Computers:

Purchased 20 Mouse @ ₹800 from ABC Suppliers on credit.
Returned 5 defective Mouse.
Later paid ₹8,000 to supplier.
Student Task

Calculate:

Original Purchase
Purchase Return
Remaining Purchase Value
Supplier Payment
Final Outstanding
Answer

Original Purchase:

20 × ₹800 = ₹16,000

Purchase Return:

5 × ₹800 = ₹4,000

Remaining:

₹16,000 − ₹4,000 = ₹12,000

Payment:

₹8,000

Final Outstanding:

₹12,000 − ₹8,000

= ₹4,000
✍️ Practice Questions
Theory
Purchase Return kya hai?
Purchase Return ko Returns Outward kyun kaha jata hai?
Purchase Return aur Sales Return mein kya difference hai?
Purchase Return ke liye commonly kaunsa voucher use hota hai?
Debit Note kya hota hai?
Purchase Return ka stock par kya effect hota hai?
Purchase Return ka supplier outstanding par kya effect hota hai?
Purchase Return aur Payment mein kya difference hai?
Purchase Return mein original invoice reference kyun useful hai?
Purchase Return mein GST details kyun verify karni chahiye?
Practical

Q1. 10 laptops @ ₹40,000 purchase kiye. 2 laptops supplier ko return kar diye. Return value calculate karein.

Q2. Credit Purchase = ₹2,00,000. Purchase Return = ₹30,000. Payment = ₹1,00,000. Final supplier outstanding calculate karein.

Q3. 25 keyboards @ ₹1,200 purchase kiye. 5 defective keyboards return kiye. Calculate:

Original purchase
Return value
Remaining quantity
Remaining purchase value

Q4. Explain the Tally Prime process for recording a purchase return through Debit Note.

🎯 Learning Outcomes

Lesson complete hone ke baad student:

Purchase Return ko clearly define kar payega.
Purchase Return aur Sales Return differentiate kar payega.
Debit Note ka basic purpose samajh payega.
Purchase Return ka basic accounting effect samajh payega.
Returned quantity aur value calculate kar payega.
Stock reduction ka effect samajh payega.
Supplier outstanding adjustment calculate kar payega.
Tally Prime mein Debit Note based purchase return process samajh payega.
Original purchase invoice ke saath return ko reconcile kar payega.
GST-related return details ko verify karne ki importance samajh payega.