Mvat 5.5% is applicable on goods return ?

Hi !

I have a technical problem.

I sold some goods on 30th March 2016. VAT applicable is 5%.

On 1st April 2016 part of that sold goods is returned to me as Goods return.

What should be applicable rate of VAT in debit note ? Should it be 5% or 5.5% ?

Also how should I file my return stating two different TAX i.e. 5% and 5.5 %?

Please reaply asap.

Thanks.

Apoorva