📘 LESSON — SALES RETURN THROUGH CREDIT NOTE
1. Sales Return through Credit Note kya hai?

Jab business customer ko goods sell karta hai aur customer kuch goods business ko wapas return karta hai, to is transaction ko Tally Prime mein commonly Credit Note ke through record kiya jata hai.

Simple Words Mein

Business ne goods sell kiye → customer ne goods return kiye → Sales Return record kiya → Credit Note create kiya.

Basic Flow

Sales → Customer Return → Credit Note → Customer Receivable Adjustment

2. Sales Return kab hota hai?

Customer goods return kar sakta hai jab:

Product damaged ho
Wrong product supply hua ho
Wrong quantity deliver hui ho
Product defective ho
Product specification ke according na ho
Customer aur business ke agreed return terms ke according return allowed ho
Example

DSD Computers ne ABC Enterprises ko:

10 Keyboards × ₹2,000 = ₹20,000

ke keyboards sell kiye.

Customer ne checking ke baad 2 keyboards defective hone ke karan return kar diye.

Return value:

2 × ₹2,000 = ₹4,000

Is Sales Return ko commonly Credit Note ke through record kiya ja sakta hai.

3. Credit Note kyun use karte hain?

Sales Return ke case mein Credit Note ka use customer ke account mein sales adjustment record karne ke liye commonly kiya jata hai.

Isse:

Sales Return record hota hai
Customer receivable adjust/reduce ho sakta hai
Returned goods stock mein increase ho sakte hain
Return transaction ka proper record maintain hota hai
4. Sales Return ki Basic Accounting Entry

Sales Return ke basic accounting treatment mein:

Sales Return A/c Dr.
To Customer A/c

Example:

Returned goods = ₹4,000

Sales Return A/c Dr. ₹4,000
To ABC Enterprises A/c ₹4,000

Meaning

Sales Return Debit

→ Returned sales ko record karta hai.

Customer Credit

→ Customer se receivable amount applicable adjustment ke according reduce hota hai.

5. Complete Practical Example

Maan lijiye:

Business: DSD Computers
Customer: ABC Enterprises

Original Sales

10 Keyboards × ₹2,000

= ₹20,000

Sale credit par hui.

Customer se receivable:

₹20,000

Goods Returned

Customer ne 2 keyboards return kar diye.

2 × ₹2,000

= ₹4,000

Credit Note

Sales Return A/c Dr. ₹4,000
To ABC Enterprises ₹4,000

Remaining Customer Receivable

₹20,000 − ₹4,000

= ₹16,000

6. Tally Prime mein Sales Return through Credit Note

General workflow:

Gateway of Tally → Vouchers → Credit Note

Common shortcut:

Alt + F6

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

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

Tally Prime mein:

Gateway of Tally → Vouchers → Credit Note

select karein.

Step 2 — Date Check Karein

Sales Return ki correct transaction date enter/check karein.

Example:

25 September 2026

Step 3 — Customer Select Karein

Customer ledger select karein:

ABC Enterprises

Step 4 — Returned Product Select Karein

Example:

Keyboard

Quantity:

2 Nos.

Rate:

₹2,000

Amount:

₹4,000

Step 5 — Sales Return Ledger Select Karein

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

Example:

Sales Return

Step 6 — Tax Details Verify Karein

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

Step 7 — Voucher Save Karein

Ctrl + A

press karke voucher save karein.

8. Inventory par Effect

Sales ke time:

Stock Decrease

Sales Return ke time:

Stock Increase

Example

Opening Stock:

50 keyboards

Sales:

10 keyboards

Remaining:

40 keyboards

Customer Return:

2 keyboards

Final Stock:

42 keyboards
9. Customer Account par Effect

Credit sale ke time customer ka receivable increase hota hai.

Sales Return ke time applicable adjustment ke according customer receivable reduce hota hai.

Example:

Particular Amount
Credit Sales ₹20,000
Sales Return ₹4,000
Adjusted Receivable ₹16,000
10. Complete Accounting Cycle
Step 1 — Credit Sale

Customer A/c Dr. ₹20,000
To Sales A/c ₹20,000

↓

Step 2 — Customer Returns Goods

Sales Return A/c Dr. ₹4,000
To Customer A/c ₹4,000

↓

Step 3 — Customer Pays Remaining Amount

Bank/Cash A/c Dr. ₹16,000
To Customer A/c ₹16,000

Final Customer Balance

₹0

11. Sales Return with Partial Payment

Ek important practical situation:

Original Credit Sale:

₹50,000

Customer ne already payment ki:

₹20,000

Later customer returned goods:

₹10,000

Calculation

Original Receivable:

₹50,000

Less Payment:

₹20,000

Less Sales Return:

₹10,000

Remaining Receivable

₹20,000

Isliye Sales Return ko Receipt Voucher ke saath confuse nahi karna chahiye.

12. Sales Return vs Receipt
Sales Return Receipt
Customer goods return karta hai Customer money pay karta hai
Credit Note commonly used Receipt Voucher
Stock increase ho sakta hai Stock normally affect nahi hota
Customer receivable adjust ho sakta hai Customer receivable reduce hota hai
Goods transaction Money transaction
Memory Trick

Goods In → Credit Note

Money In → Receipt Voucher

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

Customer → Return → Credit Note

Supplier → Return → Debit Note

14. GST Sales Return

Agar original sales GST ke saath hui thi, to sales return ke case mein applicable GST adjustment/reversal bhi relevant ho sakta hai.

Example:

Goods Value:

₹10,000

Applicable GST:

₹1,800

Total:

₹11,800

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

Important

GST return transaction mein verify karein:

Original invoice
GST rate
CGST/SGST/IGST nature
Return value
Applicable tax adjustment
Relevant documentation
15. Sales Return with Bill-wise Details

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

Example:

Original Invoice:

SAL-101 = ₹50,000

Sales Return:

₹10,000

Adjusted amount:

₹40,000

Isse customer outstanding ko invoice-wise track karna easier hota hai.

16. Real-Life Example
DSD Computers

Customer:

XYZ Enterprises

Sales:

20 Monitors × ₹10,000

Total:

₹2,00,000

Customer ne 2 monitors return kiye.

Return value:

2 × ₹10,000

= ₹20,000

Credit Note Entry

Sales Return A/c Dr. ₹20,000
To XYZ Enterprises ₹20,000

Result

Original Customer Receivable:

₹2,00,000

Less Sales Return:

₹20,000

Adjusted Receivable:

₹1,80,000

17. Practical Verification

Credit Note save karne ke baad ye 4 things verify karein:

① Customer Ledger

Customer ka outstanding correct hai?

② Stock Summary

Returned quantity stock mein add hui?

③ Sales Register

Sales Return properly reflected hai?

④ Outstanding Receivables

Customer ka adjusted balance correct hai?

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

Correct customer ledger select karein.

❌ Mistake 2: Wrong Quantity Enter Karna

Returned quantity carefully verify karein.

❌ Mistake 3: Wrong Rate Enter Karna

Original invoice rate/reference check karein.

❌ Mistake 4: Receipt Voucher Use Karna

Goods return ko Receipt Voucher se record nahi karna chahiye.

❌ Mistake 5: Debit Note Use Karna

Basic workflow mein:

Sales Return → Credit Note

❌ Mistake 6: GST Details Ignore Karna

GST transaction mein applicable tax adjustment verify karein.

19. Easy Memory Trick 🧠
S → R → C

Sales → Return → Credit Note

Aur:

P → R → D

Purchase → Return → Debit Note

Final Rule

Customer ne goods return kiye → Credit Note

Business ne supplier ko goods return kiye → Debit Note

20. Classroom Practical
Practical Question

DSD Computers ne ABC Enterprises ko:

10 Printers × ₹8,000 = ₹80,000

ki credit sale ki.

Customer ne 2 printers defective hone ke karan return kar diye.

Student ko karna hai:
Customer ledger create karein.
Credit sale record karein.
Credit Note open karein.
2 printers return record karein.
Customer ledger check karein.
Stock Summary check karein.
Outstanding Receivable check karein.
Expected Calculation

Original Sales:

₹80,000

Sales Return:

2 × ₹8,000 = ₹16,000

Adjusted Customer Receivable:

₹64,000
21. Quick Revision Table
Topic Important Point
Sales Return Customer se goods return
Common Voucher Credit Note
Party Customer
Basic Entry Sales Return Dr. → Customer Cr.
Stock Generally increases
Customer Receivable Applicable adjustment ke baad decreases
Receipt Separate transaction
Bill-wise Original bill ke against adjustment possible
GST Applicable rules ke according adjustment
Common Shortcut Alt + F6*

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

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

Q1. ABC Enterprises ko ₹1,00,000 ki credit sale karein.

Q2. Customer ne ₹20,000 ke goods return kiye.

Q3. Credit Note create karein.

Q4. Customer outstanding check karein.

Q5. Stock Summary verify karein.

23. Learning Outcomes

Is lesson ke baad student:

✅ Sales Return identify kar payega
✅ Credit Note ka purpose samajh payega
✅ Sales Return through Credit Note record kar payega
✅ Customer receivable adjustment samajh payega
✅ Stock effect verify kar payega
✅ Bill-wise return adjustment samajh payega
✅ Sales Return aur Purchase Return differentiate kar payega
✅ Credit Note aur Receipt Voucher ka difference samajh payega