GOODS SOLD IN JUNE BUT RETURN IN SEPTEMBER

 trated as purchase &  dont pay the tax

U should have issued credit note for that and take itc on that

But how should we issue credit note.
Suppose Product A is of Rs. 100 + 14.5 (VAT) is sold in june and charge a total amount of Rs 114.5 from customer.
But in July he RETURN those goods, then tax rate is 18% under Gst.
should we make credit note of Rs 100+18 (GST)
OR
we should make reverse calculation on Rs 114.5 and take (114.5/118)*18 = 17.46 as REVERSAL OF VAT UNDER GST ACT and take cost of product as (114.5-17.46) = 97.04

now at the time of actual sale product cost excluding tax is Rs100 but at the time of sales return product cost excluding tax is Rs. 97.04 "This is also a big question"

Make reverse calculations... GST effect... Product become cheaper... Earlier there is excise duty also na apart from vat then how much becomes cost?? Now gst only 18%

Bdw how much amount of sale is there??

But according to section 142 of Cgst act it is saying that you will get refund of vat under the vat act

kindly explain

Yes that is transitinal provisions... If this return made by registered person then it is deemed supply under gst... But in case return made by unregistered person... I will tell u tomorrow about this... Bdw how much amount is there

Sir return is around 1.5 lac

Do one thing revise ur last quarter return and consider the sales return in that and make vat refund