Accounting entry of Return to Vendor After GST and Debit Memo

We have initially processed return to vendor transaction there is no reversal of AP accrual and Interim recovery account has been populated and during debit memo also the credit has been gone to GST liability(Tax)  and AP accrual(Base) and total debit has been gone to party account.

But after application of a patch during Return to vendor transaction the AP accrual got Debited and Interim recovery account got credited and  debit memo debit(Tax & Base) gone to AP accrual and Debit gone to Party account.

We need to know exactly what is the correct entry and our finance team also suggest the first choice provided and reversal should not happen so Provide the exact accounting flow for the transaction and its debit memo.