Under the Perpetual Inventory System, and Including GST, What Is

Under the perpetual inventory system, and including GST, what is the entry to record the return of faulty goods to a supplier?

A) DR Accounts payable, CR Inventory, CR GST receivable
B) DR Inventory, CR Purchases returns, CR GST receivable
C) DR Accounts payable, CR Purchases, CR GST receivable
D) DR Inventory, DR GST receivable, CR Accounts payable