issue of old items

#1 if a jewellery returns old and damaged items(eg: silver leg chain) for repair and melting of unrepairable items to the wholsaler/Dealer . how is this affected in books of GST . ? ?


#2 For sales made up to 31.6.17 . IF the payment is received after 1.7.17 is the jewllerer liable to collect 3% of GST from the wholesaler/dealer ??

because there was no questions of collection of 1% of VAT in pre-GST taxation system.