📘 LESSON — PURCHASE RETURN THROUGH DEBIT NOTE
1. Purchase Return through Debit Note kya hai?

Jab business supplier se purchased goods mein se kuch goods supplier ko wapas return karta hai, to us transaction ko Tally Prime mein commonly Debit Note ke through record kiya jata hai.

Simple Words Mein

Business ne goods purchase kiye → goods mein problem mili → goods supplier ko return kiye → Debit Note create kiya.

Basic Flow

Purchase → Goods Return → Debit Note → Supplier Payable Adjustment

2. Purchase Return kab hota hai?

Purchase Return different situations mein ho sakta hai:

Goods damaged hain
Wrong product receive hua
Wrong quantity receive hui
Quality acceptable nahi hai
Extra goods receive hue
Goods specification ke according nahi hain
Supplier ke saath valid return/adjustment agreement hai
Example

DSD Computers ne ABC Suppliers se:

10 Keyboards × ₹2,000 = ₹20,000

purchase kiye.

Checking ke baad 2 keyboards damaged mile.

Business ne 2 keyboards supplier ko return kar diye.

Return value:

2 × ₹2,000 = ₹4,000

Is return ko Debit Note ke through record kiya ja sakta hai.

3. Debit Note kyun use karte hain?

Purchase Return ke case mein Debit Note ka use supplier ke account mein debit adjustment record karne ke liye commonly kiya jata hai.

Isse:

Purchase Return record hota hai
Supplier payable adjust/reduce ho sakta hai
Returned stock reduce ho sakta hai
Return transaction ka proper record maintain hota hai
4. Purchase Return ki Basic Accounting Entry

Purchase Return ke basic accounting treatment mein:

Supplier A/c Dr.
To Purchase Return A/c

Example:

Goods returned = ₹4,000

ABC Suppliers A/c Dr. ₹4,000
To Purchase Return A/c ₹4,000

Meaning

Supplier Debit

→ Supplier ko payable amount applicable adjustment ke according reduce hota hai.

Purchase Return Credit

→ Returned purchase ko record kiya jata hai.

5. Complete Practical Example

Maan lijiye:

Business: DSD Computers
Supplier: ABC Suppliers

Original Purchase

10 Keyboards × ₹2,000

= ₹20,000

Purchase credit par ki gayi.

Supplier payable:

₹20,000

Goods Returned

2 keyboards damaged nikle.

2 × ₹2,000

= ₹4,000

Goods supplier ko return kar diye.

Debit Note

ABC Suppliers Dr. ₹4,000
To Purchase Return ₹4,000

Remaining Supplier Payable

₹20,000 − ₹4,000

= ₹16,000

6. Tally Prime mein Purchase Return through Debit Note

General workflow:

Gateway of Tally → Vouchers → Debit Note

Ya relevant voucher screen mein Debit Note select karein.

Common shortcut:

Alt + F5

Note: Shortcut availability/context Tally Prime version aur voucher configuration ke according vary kar sakti hai.

7. Step-by-Step Practical Process
Step 1 — Debit Note Open Karein

Tally Prime mein:

Gateway of Tally → Vouchers → Debit Note

select karein.

Step 2 — Date Check Karein

Transaction ki correct date enter/check karein.

Example:

25 September 2026

Step 3 — Supplier Select Karein

Supplier ledger select karein:

ABC Suppliers

Step 4 — Purchase Return Details Enter Karein

Returned product select karein.

Example:

Keyboard

Quantity:

2 Nos.

Rate:

₹2,000

Amount:

₹4,000

Step 5 — Purchase Return Ledger Select Karein

Applicable purchase return/return-related ledger select karein according to the accounting setup.

Example:

Purchase Return

Step 6 — Tax Details Verify Karein

Agar original purchase GST transaction tha, to original invoice aur applicable GST treatment ke according tax/adjustment details verify karein.

GST treatment ko blindly copy nahi karna chahiye; transaction circumstances aur applicable rules check karna important hai.

Step 7 — Voucher Save Karein

Ctrl + A

press karke voucher save karein.

8. Inventory par Effect

Purchase ke time:

Stock Increase

Purchase Return ke time:

Stock Decrease

Example

Original stock:

50 keyboards

Purchase:

10 keyboards

New stock:

60 keyboards

Purchase Return:

2 keyboards

Final stock:

58 keyboards
9. Supplier Account par Effect

Purchase Return se supplier ka payable amount applicable adjustment ke according reduce hota hai.

Example:

Particular Amount
Credit Purchase ₹20,000
Purchase Return ₹4,000
Adjusted Payable ₹16,000
10. Complete Accounting Cycle
Step 1 — Purchase

Purchase A/c Dr. ₹20,000
To ABC Suppliers ₹20,000

↓

Step 2 — Goods Return

ABC Suppliers Dr. ₹4,000
To Purchase Return ₹4,000

↓

Step 3 — Remaining Payment

ABC Suppliers Dr. ₹16,000
To Bank/Cash ₹16,000

Final Result

Supplier ka payable:

₹0

11. Purchase Return with Partial Payment

Ab ek important practical situation samjho.

Original Purchase:

₹50,000

Supplier ko already payment:

₹20,000

Goods returned:

₹10,000

Calculation

Original payable:

₹50,000

Less payment:

₹20,000

Less purchase return:

₹10,000

Remaining Payable

₹20,000

Isliye Purchase Return ko payment ke saath confuse nahi karna chahiye.

12. Purchase Return vs Payment
Purchase Return Payment
Goods supplier ko return hote hain Supplier ko money pay hota hai
Debit Note commonly used Payment Voucher
Stock reduce ho sakta hai Stock normally affect nahi hota
Supplier payable adjust ho sakta hai Supplier payable reduce hota hai
Return transaction Money transaction
Memory Trick

Goods Out → Debit Note

Money Out → Payment Voucher

13. Purchase Return vs Sales Return
Purchase Return Sales Return
Business supplier ko goods return karta hai Customer business ko goods return karta hai
Debit Note commonly used Credit Note commonly used
Supplier account involved Customer account involved
Purchase adjustment Sales adjustment
Stock generally decreases Stock generally increases
Easy Memory Trick

Purchase → Return to Supplier → Debit Note

Sales → Return from Customer → Credit Note

14. GST Purchase Return

Agar purchase GST ke saath hua tha, to return transaction mein GST adjustment bhi relevant ho sakta hai.

Example:

Goods value:

₹10,000

Applicable GST:

₹1,800

Total:

₹11,800

Agar goods return hote hain, to original purchase invoice aur applicable GST rules ke according corresponding tax adjustment/reversal record karna hota hai.

Important

GST entries mein sirf basic accounting entry yaad karna enough nahi hai.

Always verify:

Original invoice
GST rate
Tax type
Local/interstate nature
Return documentation
Applicable GST treatment
15. Debit Note mein Bill-wise Adjustment

Agar business bill-wise accounting use karta hai, to purchase return ko relevant original purchase bill/reference ke against adjust kiya ja sakta hai.

Example:

Original Invoice:

PUR-101 = ₹50,000

Purchase Return:

₹10,000

Remaining bill amount:

₹40,000

Isse supplier outstanding ko bill-wise track karna easier hota hai.

16. Real-Life Example
DSD Computers

Supplier:

XYZ Electronics

Purchase:

20 Mouse × ₹500

Total:

₹10,000

After inspection:

4 Mouse defective

Return:

4 × ₹500

= ₹2,000

Debit Note Entry

XYZ Electronics Dr. ₹2,000
To Purchase Return ₹2,000

Result

Original Supplier Payable:

₹10,000

Less Purchase Return:

₹2,000

Adjusted Payable:

₹8,000

17. Practical Verification

Debit Note save karne ke baad student ko ye 4 things verify karni chahiye:

① Supplier Ledger

Supplier ka outstanding correct hai?

② Stock Summary

Returned quantity stock se reduce hui?

③ Purchase Register

Purchase return properly reflected hai?

④ Outstanding Payables

Supplier ka adjusted balance correct hai?

18. Common Mistakes
❌ Mistake 1: Wrong Supplier Select Karna

Purchase return hamesha correct supplier ke against record karein.

❌ Mistake 2: Wrong Quantity

Returned quantity carefully enter karein.

❌ Mistake 3: Wrong Rate

Original invoice rate verify karein.

❌ Mistake 4: Payment Voucher Use Karna

Goods return ko simply Payment Voucher se record nahi karna chahiye.

❌ Mistake 5: Credit Note Use Karna

Basic workflow mein:

Purchase Return → Debit Note

❌ Mistake 6: GST Details Ignore Karna

GST transaction mein tax adjustment properly verify karein.

19. Easy Memory Trick 🧠
P → R → D

Purchase → Return → Debit Note

Aur:

S → R → C

Sales → Return → Credit Note

Final Formula

Supplier ko goods return = Debit Note

Customer se goods return = Credit Note

20. Classroom Practical
Practical Question

DSD Computers ne ABC Suppliers se:

10 Printers × ₹8,000 = ₹80,000

purchase kiye.

Purchase credit par hui.

Later, 2 printers defective nikle.

Business ne 2 printers supplier ko return kar diye.

Student ko karna hai:
Supplier ledger create karein.
Purchase voucher record karein.
Debit Note open karein.
2 printers return karein.
Supplier ledger check karein.
Stock Summary check karein.
Outstanding Payable check karein.
Expected Calculation

Original Purchase:

₹80,000

Purchase Return:

2 × ₹8,000 = ₹16,000

Adjusted Supplier Payable:

₹64,000
21. Quick Revision Table
Topic Important Point
Purchase Return Supplier ko goods return
Common Voucher Debit Note
Party Supplier
Basic Entry Supplier Dr. → Purchase Return Cr.
Stock Generally decreases
Supplier Payable Applicable adjustment ke baad decreases
Payment Separate transaction
Bill-wise Original bill ke against adjustment possible
GST Applicable rules ke according adjustment
Common Shortcut Alt + F5*

*Shortcut availability/context Tally Prime version/configuration ke according vary kar sakti hai.

22. Practice Questions
Theory
Purchase Return kya hai?
Purchase Return ke liye Debit Note ka use kyun kiya jata hai?
Purchase Return ka supplier account par kya effect hota hai?
Purchase Return ka stock par kya effect hota hai?
Debit Note aur Payment Voucher mein kya difference hai?
Purchase Return aur Sales Return mein kya difference hai?
Bill-wise Purchase Return kya hai?
GST purchase return mein kya verify karna chahiye?
Practical

Q1. ABC Suppliers se ₹1,00,000 ki credit purchase karein.

Q2. ₹20,000 ke goods supplier ko return karein.

Q3. Debit Note create karein.

Q4. Supplier outstanding check karein.

Q5. Stock Summary verify karein.

23. Learning Outcomes

Is lesson ke baad student:

✅ Purchase Return identify kar payega
✅ Debit Note ka purpose samajh payega
✅ Purchase Return through Debit Note record kar payega
✅ Supplier payable adjustment samajh payega
✅ Stock effect verify kar payega
✅ Bill-wise return adjustment samajh payega
✅ Purchase Return aur Sales Return differentiate kar payega
✅ Debit Note aur Payment Voucher ka difference samajh payega