Accounts GST

Packing materials itself a goods,

When you maintain the stock of the same it will be treated as Stock of Packing Material.

If you maintain your stock of packing materials, it will be consumed in the time finished goods.

Depends you are using as production packing materials?

You are doing trading business for the same?

Treat the "Packing Material" under Direct/Indirect Expenses based on its nature of "Manufacturing / Trading.

process of refund of Cash ledger balance ??