Outward invoice for purchase return

dear siva

extract from section 7 of cgst act" or disposal made or agreed to be made for a consideration by a person in the course or furtherance of busines " now here the goods is being return (disposal) for the same section 34 of cgst is invoke (debit/credit notes)

Can you return the goods without issuing cnt/dnt prescribed in Section 34 of cgst ........ no... so its kind of supply only