Booking of sales return before receiving the same in actual term

can we book the sales return before receiving the same in our warehouse. we'll have the LR number, way bill number, rtv detail. for eg I am booking the sales return on 1 Jun but in actual term d same is received by us on 15 Jun, can I do the same or I should book the same after receiving the same in our warehouse..... if I'll book the same before receiving goods the as per system that article is available with me but in actual term it is not... please suggest what is right as per law, as per accounting point of view or if there is any supporting sections then please provide the same....