Issuing a sales credit note to a customer. There is the option to refund the customer, in this case the refund amount will be credited from the bank account or if offset against future invoices then the accounts receivables account.
Entries marked with (P&L) should be posted to a profit or loss code. All others are posted to balance sheet codes.
DR Revenue (P&L);
DR Sales tax account;
CR Cash / Accounts receivables