IRD Sales Return Register

The IRD Sales Return Register lists every credit note, a Sales Invoice marked Is Return, with the original invoice it reverses, the date, the customer and PAN, the returned taxable amount and the VAT given back. Under the 2082 procedure a sale can never be deleted; a return or cancellation must be a separate numbered document that references the original, and this register is the proof trail the IRD inspects. The VAT on returns reduces the output VAT of the month in which the credit note is issued, not the month of the original sale. A Rs 10,000 credit note against ACC-SINV-2026-00004 would reduce VAT by Rs 1,300 here. Returns without a reference to the original are flagged.

VAT reversed = Returned taxable amount x 13%; monthly return total reduces output VAT on the VAT return

1. 01Create the return first: open the original Sales Invoice, click Create > Return / Credit Note, submit.
2. 02Go to Nepal IRD > Sales Return Register.
3. 03Set Company, From Date and To Date for the Nepali month.
4. 04Read Credit Note No, Original Bill No, Buyer PAN, Returned Taxable Amount and VAT per row.
5. 05Confirm every row carries an original invoice reference; fix any that do not.
6. 06Export with Menu > Export and carry the VAT total to the sales return line of the VAT return.

Open when a customer returns goods or a sale is cancelled, so VAT collected is reduced correctly.

A Rs 10,000 credit note against ACC-SINV-2026-00004 would reduce VAT by Rs 1,300 here.