GOODS SOLD IN JUNE BUT RETURN IN SEPTEMBER

CAN ANY ONE TELL
IF GOODS ARE SOLD IN JUNE UNDER VAT @ 14.5%
BUT RETURN IN SEPTEMBER UNDER GST @ 18%.

THEN WHAT WILL BE THE ADJUSTMENT ENTRY.

GOODS ARE RETURN FROM UNREGISTERED DEALER.

HOW CAN WE CLAIM TAX PAID IN INVOICE AS ITC.

PLEASE TELL