When a customer returns Goods the seller will prepare a

Purchase return.

Explanation:

A purchase return is a book usually prepared by the seller to record items such as fixed assets, inventories returned by the buyer. It is important that sellers take note of purchase returns as they could cut down the profit of business.

Goods or inventories may be returned by buyers due to buying defect products, goods ordered by the buyer are higher than what is required hence returns the excess, wrong supply of goods by the seller etc.

A seller may however charge a fee if the goods returned is due to the buyer's fault or the seller gives allowance to the buyer if the fault is his.