diff --git a/resources/views/emails/sales/return/return-approval-request-single.blade.php b/resources/views/emails/sales/return/return-approval-request-single.blade.php
index 846673e76..993227362 100644
--- a/resources/views/emails/sales/return/return-approval-request-single.blade.php
+++ b/resources/views/emails/sales/return/return-approval-request-single.blade.php
@@ -138,13 +138,13 @@
                 Check
             </a>
             <a
-                href="{{ $url ?: '-' }}approval?crud-type={{ $salesReturns[0]->action }}&resource-type=salesReturns&action=approve&ids={{ $salesReturns[0]->id }}&approver_id={{ $approver->id }}&token={{ $approver->token }}"
+                href="{{ $url ?: '-' }}approval?crud-type={{ $salesReturns[0]->action }}&resource-type=SalesReturn&action=approve&ids={{ $salesReturns[0]->id }}&approver_id={{ $approver->id }}&token={{ $approver->token }}"
                 target="_blank"
                 style="background-color: #4CAF50; border: none; color: white; margin:8px 0; padding: 8px 16px; text-align: center; text-decoration: none; display: inline-block; font-size: 16px; ">
                 Approve
             </a>
             <a
-                href="{{ $url ?: '-' }}approval?crud-type={{ $salesReturns[0]->action }}&resource-type=salesReturns&action=reject&ids={{ $salesReturns[0]->id }}&approver_id={{ $approver->id }}&token={{ $approver->token }}"
+                href="{{ $url ?: '-' }}approval?crud-type={{ $salesReturns[0]->action }}&resource-type=SalesReturn&action=reject&ids={{ $salesReturns[0]->id }}&approver_id={{ $approver->id }}&token={{ $approver->token }}"
                 target="_blank"
                 style="background-color: rgb(255, 0, 0); border: none; color: white; margin:8px 0; padding: 8px 16px; text-align: center; text-decoration: none; display: inline-block; font-size: 16px; ">
                 Reject
diff --git a/resources/views/emails/sales/return/return-approval-request.blade.php b/resources/views/emails/sales/return/return-approval-request.blade.php
index 862e811c3..5e427af0f 100644
--- a/resources/views/emails/sales/return/return-approval-request.blade.php
+++ b/resources/views/emails/sales/return/return-approval-request.blade.php
@@ -48,15 +48,8 @@
                         <th style="padding: .5rem">Form Number</th>
                         <th style="padding: .5rem">Form Reference</th>
                         <th style="padding: .5rem">Customer</th>
-                        <th>
-                            <table style="width: 100%; table-layout: fixed;">
-                                <tbody style="height: 100%;"><tr>
-                                        <td style="border-right: 1px solid black; font-weight: bold;padding: .5rem;width: 70px;">Item</td>
-                                        <td style="border-right: 1px solid black; font-weight: bold;padding: .5rem;width: 63.047px;">Quantity Return</td>
-                                    </tr>
-                                </tbody>
-                            </table>
-                        </th>
+                        <th style="padding: .5rem">Item</th>
+                        <th style="padding: .5rem">Quantity Return</th>
                         <th style="padding: .5rem">Note</th>
                         <th style="padding: .5rem">Created By</th>
                         <th style="padding: .5rem">Created At</th>
@@ -72,13 +65,13 @@
                         $urlApprovalQueries['crud-type'] = $salesReturn->action;
                     @endphp
                     <tr>
-                        <td style="padding: .5rem">
+                        <td style="padding: .5rem" rowspan="{{ count($salesReturn->items) }}">
                             {{ $loop->iteration }}
                         </td>
-                        <td style="padding: .5rem">
+                        <td style="padding: .5rem" rowspan="{{ count($salesReturn->items) }}">
                             {{ date('d M Y', strtotime($salesReturnForm->date)) }}
                         </td>
-                        <td style="padding: .5rem">
+                        <td style="padding: .5rem" rowspan="{{ count($salesReturn->items) }}">
                             {{ $salesReturnForm->number }}
                             {{ ' ' }}
                             {{ 
@@ -88,41 +81,32 @@
                                     : '' 
                             }}
                         </td>
-                        <td style="padding: .5rem">
+                        <td style="padding: .5rem" rowspan="{{ count($salesReturn->items) }}">
                             {{ $salesReturn->salesInvoice->form->number }}
                         </td>
-                        <td style="padding: .5rem">
+                        <td style="padding: .5rem" rowspan="{{ count($salesReturn->items) }}">
                             {{ $salesReturn->customer->name }}
                         </td>
-                        <td style="vertical-align: top; padding: 0px">
-                            <table style="width: 100%; table-layout: fixed;">
-                                <tbody style="height: 100%;">
-                                    @foreach($salesReturn->items as $item)
-                                    @php $borderBottom = !$loop->last ? 'border-bottom: 1px solid black' : ''; @endphp
-                                    <tr>
-                                        <td style="border-right: 1px solid black; padding: .5rem;width: 70px; {{ $borderBottom }}">
-                                            {{ $item->item->name }}
-                                        </td>
-                                        <td style="border-right: 1px solid black; padding: .5rem;width: 66.781px; {{ $borderBottom }}">
-                                            {{ $item->quantity }}
-                                        </td>
-                                        </td>
-                                    </tr>
-                                    @endforeach
-                                </tbody>
-                            </table>
+                        @foreach($salesReturn->items as $item)
+                        <td style="padding: .5rem;">
+                            {{ $item->item->name }}
                         </td>
-                        <td style="padding: .5rem">
-                            {{ $item->note }}
+                        <td style="padding: .5rem;">
+                            {{ $item->quantity }}
                         </td>
-                        <td style="padding: .5rem">
+                        @break
+                        @endforeach
+                        <td style="padding: .5rem" rowspan="{{ count($salesReturn->items) }}">
+                            {{ $salesReturnForm->notes }}
+                        </td>
+                        <td style="padding: .5rem" rowspan="{{ count($salesReturn->items) }}">
                             {{ $salesReturnForm->createdBy->getFullNameAttribute() }}
                         </td>
-                        <td style="padding: .5rem">
+                        <td style="padding: .5rem" rowspan="{{ count($salesReturn->items) }}">
                             {{ date('d M Y, H:i', strtotime($salesReturnForm->created_at)) }}
                         </td>
-                        <td style="padding: .5rem">
-                            <div style="display: flex; justify-content: space-between; text-align: center">
+                        <td style="padding: .5rem" rowspan="{{ count($salesReturn->items) }}">
+                            <div style="display: flex;">
                                 <a
                                     href="{{ env('TENANT_DOMAIN') . 'sales/return/'. $salesReturn->id }}"
                                     target="_blank"
@@ -144,6 +128,25 @@
                             </div>
                         </td>
                     </tr>
+                    @php 
+                        ($first = true); 
+                    @endphp
+                    @foreach($salesReturn->items as $item)
+                    @if($first)
+                        @php 
+                            ($first = false);
+                        @endphp
+                        @continue
+                    @endif
+                    <tr>
+                        <td style="padding: .5rem;">
+                            {{ $item->item->name }}
+                        </td>
+                        <td style="padding: .5rem;">
+                            {{ $item->quantity }}
+                        </td>
+                    </tr>
+                    @endforeach
                 @endforeach
                 </tbody>
             </table>
diff --git a/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnApprovalByEmailTest.php b/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnApprovalByEmailTest.php
new file mode 100644
index 000000000..20942c4fc
--- /dev/null
+++ b/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnApprovalByEmailTest.php
@@ -0,0 +1,299 @@
+<?php
+
+namespace Tests\Feature\Http\Purchase\PurchaseReturn;
+
+use Tests\TestCase;
+
+use App\Model\Purchase\PurchaseReturn\PurchaseReturn;
+use App\Model\Token;
+use App\User;
+
+class PurchaseReturnApprovalByEmailTest extends TestCase
+{
+    use PurchaseReturnSetup;
+
+    public static $path = '/api/v1/purchase/return';
+
+    private function findOrCreateToken($tenantUser)
+    {
+        $approverToken = Token::where('user_id', $tenantUser->id)->first();
+        if (!$approverToken) {
+            $approverToken = new Token();
+            $approverToken->user_id = $tenantUser->id;
+            $approverToken->token = md5($tenantUser->email.''.now());
+            $approverToken->save();
+        }
+
+        return $approverToken;
+    }
+    private function changeActingAs($tenantUser, $purchaseReturn)
+    {
+        $tenantUser->branches()->syncWithoutDetaching($purchaseReturn->form->branch_id);
+        foreach ($tenantUser->branches as $branch) {
+            $branch->pivot->is_default = true;
+            $branch->pivot->save();
+        }
+        $tenantUser->warehouses()->syncWithoutDetaching($purchaseReturn->warehouse_id);
+        foreach ($tenantUser->warehouses as $warehouse) {
+            $warehouse->pivot->is_default = true;
+            $warehouse->pivot->save();
+        }
+        $user = new User();
+        $user->id = $tenantUser->id;
+        $user->name = $tenantUser->name;
+        $user->email = $tenantUser->email;
+        $user->save();
+        $this->actingAs($user, 'api');
+    }
+
+    /** @test */
+    public function success_create_purchase_return()
+    {
+        $this->setRole();
+
+        $data = $this->getDummyData();
+
+        $response = $this->json('POST', self::$path, $data, $this->headers);
+
+        $response->assertStatus(201);
+        $this->assertDatabaseHas('forms', [
+            'id' => $response->json('data.form.id'),
+            'number' => $response->json('data.form.number'),
+            'approval_status' => 0,
+            'done' => 0,
+        ], 'tenant');
+    }
+
+    /** @test */
+    public function success_delete_purchase_return()
+    {
+        $this->success_create_purchase_return();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+        $data['reason'] = $this->faker->text(200);
+
+        $response = $this->json('DELETE', self::$path . '/' . $purchaseReturn->id, $data, $this->headers);
+
+        $response->assertStatus(204);
+        $this->assertDatabaseHas('forms', [
+            'number' => $purchaseReturn->form->number,
+            'request_cancellation_reason' => $data['reason'],
+            'cancellation_status' => 0,
+        ], 'tenant');
+    }
+
+    /** @test */
+    public function success_approve_purchase_return()
+    {
+        $this->success_create_purchase_return();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+        $response = $this->json('POST', self::$path . '/' . $purchaseReturn->id . '/approve', [], $this->headers);
+        $response->assertStatus(200);
+        $this->assertDatabaseHas('forms', [
+            'id' => $response->json('data.form.id'),
+            'number' => $response->json('data.form.number'),
+            'approval_status' => 1
+        ], 'tenant');
+        $this->assertDatabaseHas('user_activities', [
+            'number' => $response->json('data.form.number'),
+            'table_id' => $response->json('data.id'),
+            'table_type' => 'PurchaseReturn',
+            'activity' => 'Approved'
+        ], 'tenant');
+    }
+
+    /** @test */
+    public function success_approve_by_email_purchase_return()
+    {
+        $this->success_create_purchase_return();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+        $approver = $purchaseReturn->form->requestApprovalTo;
+        $approverToken = $this->findOrCreateToken($approver);
+
+        $this->changeActingAs($approver, $purchaseReturn);
+
+        $data = [
+            'action' => 'approve',
+            'approver_id' => $purchaseReturn->form->request_approval_to,
+            'token' => $approverToken->token,
+            'resource-type' => 'PurchaseReturn',
+            'ids' => [
+                ['id' => $purchaseReturn->id]
+            ],
+            'crud-type' => 'delete'
+        ];
+
+        $response = $this->json('POST', self::$path . '/approve', $data, $this->headers);
+        
+        $response->assertStatus(200);
+        $this->assertDatabaseHas('forms', [
+            'id' => $purchaseReturn->form->id,
+            'number' => $purchaseReturn->form->number,
+            'approval_status' => 1
+        ], 'tenant');
+        $this->assertDatabaseHas('user_activities', [
+            'number' => $purchaseReturn->form->number,
+            'table_id' => $purchaseReturn->id,
+            'table_type' => 'PurchaseReturn',
+            'activity' => 'Approved by Email'
+        ], 'tenant');
+        $this->assertDatabaseHas('inventories', [
+          'form_id' => $purchaseReturn->form->id,
+          'item_id' => $purchaseReturn->items()->first()->item_id,
+          'quantity' => $purchaseReturn->items()->first()->quantity,
+        ], 'tenant');
+    }
+
+    /** @test */
+    public function unauthorized_approve_by_email_purchase_return()
+    {
+        $this->success_create_purchase_return();
+
+        $this->unsetUserRole();
+
+        $response = $this->json('POST', self::$path . '/approve', [], $this->headers);
+
+        $response->assertStatus(500)
+            ->assertJson([
+                "code" => 0,
+                "message" => "There is no permission named `approve purchase return` for guard `api`."
+            ]);
+    }    
+
+    /** @test */
+    public function success_approve_delete_by_email_purchase_return()
+    {
+        $this->success_delete_purchase_return();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+        $approver = $purchaseReturn->form->requestCancellationTo;
+        $approverToken = $this->findOrCreateToken($approver);
+
+        $this->changeActingAs($approver, $purchaseReturn);
+
+        $data = [
+            'action' => 'approve',
+            'approver_id' => $purchaseReturn->form->request_cancellation_to,
+            'token' => $approverToken->token,
+            'resource-type' => 'PurchaseReturn',
+            'ids' => [
+                ['id' => $purchaseReturn->id]
+            ],
+            'crud-type' => 'delete'
+        ];
+
+        $response = $this->json('POST', self::$path . '/approve', $data, $this->headers);
+
+        $response->assertStatus(200);
+        $this->assertDatabaseHas('forms', [
+            'number' => $purchaseReturn->form->number,
+            'cancellation_status' => 1,
+        ], 'tenant');
+        $this->assertDatabaseHas('user_activities', [
+            'number' => $purchaseReturn->form->number,
+            'table_id' => $purchaseReturn->id,
+            'table_type' => 'PurchaseReturn',
+            'activity' => 'Cancellation Approved by Email'
+        ], 'tenant');
+    }
+
+    /** @test */
+    public function unauthorized_reject_by_email_purchase_return()
+    {
+        $this->success_delete_purchase_return();
+
+        $this->unsetUserRole();
+
+        $response = $this->json('POST', self::$path . '/reject', [], $this->headers);
+
+        $response->assertStatus(500)
+            ->assertJson([
+                "code" => 0,
+                "message" => "There is no permission named `approve purchase return` for guard `api`."
+            ]);
+    }
+
+    /** @test */
+    public function success_reject_by_email_purchase_return()
+    {
+        $this->success_create_purchase_return();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+        $approver = $purchaseReturn->form->requestApprovalTo;
+        $approverToken = $this->findOrCreateToken($approver);
+
+        $this->changeActingAs($approver, $purchaseReturn);
+
+        $data = [
+            'action' => 'reject',
+            'approver_id' => $purchaseReturn->form->request_approval_to,
+            'token' => $approverToken->token,
+            'resource-type' => 'PurchaseReturn',
+            'ids' => [
+                ['id' => $purchaseReturn->id]
+            ],
+            'crud-type' => 'delete'
+        ];
+
+        $response = $this->json('POST', self::$path . '/reject', $data, $this->headers);
+
+        $response->assertStatus(200);
+        $this->assertDatabaseHas('forms', [
+            'id' => $purchaseReturn->form->id,
+            'number' => $purchaseReturn->form->number,
+            'approval_status' => -1,
+            'done' => 0,
+        ], 'tenant');
+        $this->assertDatabaseHas('user_activities', [
+            'number' => $purchaseReturn->form->number,
+            'table_id' => $purchaseReturn->id,
+            'table_type' => 'PurchaseReturn',
+            'activity' => 'Rejected by Email'
+        ], 'tenant');
+    }
+
+    /** @test */
+    public function success_reject_delete_by_email_purchase_return()
+    {
+        $this->success_delete_purchase_return();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+        $approver = $purchaseReturn->form->requestCancellationTo;
+        $approverToken = $this->findOrCreateToken($approver);
+
+        $this->changeActingAs($approver, $purchaseReturn);
+
+        $data = [
+            'action' => 'reject',
+            'approver_id' => $purchaseReturn->form->request_cancellation_to,
+            'token' => $approverToken->token,
+            'resource-type' => 'PurchaseReturn',
+            'ids' => [
+                ['id' => $purchaseReturn->id]
+            ],
+            'crud-type' => 'delete'
+        ];
+
+        $response = $this->json('POST', self::$path . '/reject', $data, $this->headers);
+
+        $response->assertStatus(200);
+        $this->assertDatabaseHas('forms', [
+            'number' => $purchaseReturn->form->number,
+            'cancellation_status' => -1,
+            'done' => 0
+        ], 'tenant');
+        $this->assertDatabaseHas('user_activities', [
+            'number' => $purchaseReturn->form->number,
+            'table_id' => $purchaseReturn->id,
+            'table_type' => 'PurchaseReturn',
+            'activity' => 'Cancellation Rejected by Email'
+        ], 'tenant');
+    }
+}
diff --git a/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnApprovalTest.php b/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnApprovalTest.php
new file mode 100644
index 000000000..2b2184062
--- /dev/null
+++ b/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnApprovalTest.php
@@ -0,0 +1,283 @@
+<?php
+
+namespace Tests\Feature\Http\Purchase\PurchaseReturn;
+
+use Tests\TestCase;
+
+use App\Model\Form;
+use App\Model\Purchase\PurchaseReturn\PurchaseReturn;
+
+class PurchaseReturnApprovalTest extends TestCase
+{
+    use PurchaseReturnSetup;
+
+    public static $path = '/api/v1/purchase/return';
+
+    private $previousPurchaseReturnData;
+
+    /** @test */
+    public function success_create_purchase_return($isFirstCreate = true)
+    {
+        $data = $this->getDummyData();
+        
+        if($isFirstCreate) {
+            $this->setRole();
+            $this->previousPurchaseReturnData = $data;
+        }
+
+        $response = $this->json('POST', self::$path, $data, $this->headers);
+
+        $response->assertStatus(201);
+        $this->assertDatabaseHas('forms', [
+            'id' => $response->json('data.form.id'),
+            'number' => $response->json('data.form.number'),
+            'approval_status' => 0,
+            'done' => 0,
+        ], 'tenant');
+    }
+
+    /** @test */
+    public function success_approve_purchase_return()
+    {
+        $this->success_create_purchase_return();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+        $response = $this->json('POST', self::$path . '/' . $purchaseReturn->id . '/approve', [], $this->headers);
+        $response->assertStatus(200);
+        $subTotal = $response->json('data.amount') - $response->json('data.tax');
+        $this->assertDatabaseHas('forms', [
+            'id' => $response->json('data.form.id'),
+            'number' => $response->json('data.form.number'),
+            'approval_status' => 1
+        ], 'tenant');
+        $this->assertDatabaseHas('user_activities', [
+            'number' => $response->json('data.form.number'),
+            'table_id' => $response->json('data.id'),
+            'table_type' => 'PurchaseReturn',
+            'activity' => 'Approved'
+        ], 'tenant');
+        $this->assertDatabaseHas('journals', [
+            'form_id' => $response->json('data.form.id'),
+            'chart_of_account_id' => $this->apCoa->id
+        ], 'tenant');
+        $this->assertDatabaseHas('journals', [
+            'form_id' => $response->json('data.form.id'),
+            'chart_of_account_id' => $this->taxCoa->id
+        ], 'tenant');
+    }
+
+    /** @test */
+    public function error_form_already_approved_approve_purchase_return()
+    {
+        $this->success_create_purchase_return();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+        $purchaseReturn->form->approval_status = 1;
+        $purchaseReturn->form->save();
+
+        $response = $this->json('POST', self::$path . '/' . $purchaseReturn->id . '/approve', [], $this->headers);
+        $response->assertStatus(422)
+          ->assertJson([
+              "code" => 422,
+              "message" => "Can't approve, form already approved!"
+          ]);
+    }
+
+    /** @test */
+    public function error_unauthorized_approve_purchase_return()
+    {
+        $this->success_create_purchase_return();
+
+        $this->unsetUserRole();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+        $response = $this->json('POST', self::$path . '/' . $purchaseReturn->id . '/approve', [], $this->headers);
+
+        $response->assertStatus(500)
+            ->assertJson([
+                "code" => 0,
+                "message" => "There is no permission named `approve purchase return` for guard `api`."
+            ]);
+    }
+
+    /** @test */
+    public function error_no_reason_reject_purchase_return()
+    {
+        $this->success_create_purchase_return();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+        $response = $this->json('POST', self::$path . '/' . $purchaseReturn->id . '/reject', [], $this->headers);
+
+        $response->assertStatus(422)
+            ->assertJson([
+                "code" => 422,
+                "message" => "The given data was invalid."
+            ]);
+    }
+
+    /** @test */
+    public function error_reason_more_than_255_character_reject_purchase_return()
+    {
+        $this->success_create_purchase_return();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+        $data['reason'] = $this->faker->text(300);
+
+        $response = $this->json('POST', self::$path . '/' . $purchaseReturn->id . '/reject', [], $this->headers);
+
+        $response->assertStatus(422)
+            ->assertJson([
+                "code" => 422,
+                "message" => "Reason can\t more than 255 character!"
+            ]);
+    }
+
+    /** @test */
+    public function error_unauthorized_reject_purchase_return()
+    {
+        $this->success_create_purchase_return();
+
+        $this->unsetUserRole();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+        $data['reason'] = $this->faker->text(200);
+
+        $response = $this->json('POST', self::$path . '/' . $purchaseReturn->id . '/reject', [], $this->headers);
+
+        $response->assertStatus(500)
+            ->assertJson([
+                "code" => 0,
+                "message" => "There is no permission named `approve purchase return` for guard `api`."
+            ]);
+    }
+
+    /** @test */
+    public function success_reject_purchase_return()
+    {
+        $this->success_create_purchase_return();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+        $data['reason'] = $this->faker->text(200);
+
+        $response = $this->json('POST', self::$path . '/' . $purchaseReturn->id . '/reject', $data, $this->headers);
+
+        $response->assertStatus(200);
+        $this->assertDatabaseHas('forms', [
+            'id' => $response->json('data.form.id'),
+            'number' => $response->json('data.form.number'),
+            'approval_status' => -1,
+            'done' => 0,
+        ], 'tenant');
+        $this->assertDatabaseHas('user_activities', [
+            'number' => $response->json('data.form.number'),
+            'table_id' => $response->json('data.id'),
+            'table_type' => 'PurchaseReturn',
+            'activity' => 'Rejected'
+        ], 'tenant');
+    }
+
+    /** @test */
+    public function read_all_purchase_return_approval()
+    {
+
+        $this->success_create_purchase_return();
+        $purchaseReturn = PurchaseReturn::whereHas('form', function($query){
+            $query->whereApprovalStatus(0); 
+        })->get();
+
+        $purchaseReturn = $purchaseReturn->sortByDesc(function($q){
+            return $q->form->date;
+        });
+
+        $response = $this->json('GET', self::$path . '/approval', [
+            'limit' => '10',
+            'page' => '1',
+        ], $this->headers);
+
+        $data = [];
+        foreach ($purchaseReturn as $pReturn) {
+            $items = [];
+            foreach ($pReturn->items as $item) {
+                array_push($items, [
+                    "id" => $item->id,
+                    "purchase_return_id" => $item->purchase_return_id,
+                    "purchase_invoice_item_id" => $item->purchase_invoice_item_id,
+                    "item_id" => $item->item_id,
+                    "quantity" => $item->quantity,
+                    "unit" => $item->unit,
+                    "converter" => $item->converter,
+                ]);
+            }
+            array_push($data, [
+                "id" => $pReturn->id,
+                "supplier_id" => $pReturn->supplier_id,
+                "supplier_name" => $pReturn->supplier_name,
+                "date" => $pReturn->form->date,
+                "number" => $pReturn->form->number,
+                "notes" => $pReturn->form->notes,
+                "items" => $items
+            ]);
+        };
+
+        $response->assertStatus(200)
+            ->assertJson([
+                "data" => $data,
+                "links" => [
+                    "prev" => null,
+                    "next" => null
+                ],
+                "meta" => [
+                    "total" => count($purchaseReturn)
+                ]
+            ]);
+    }
+
+    /** @test */
+    public function success_send_approval_purchase_return()
+    {
+      $this->success_create_purchase_return();
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+      $data = [
+          "ids" => [
+              "id" => $purchaseReturn->id,
+          ],
+      ];
+
+      $response = $this->json('POST', self::$path.'/approval/send', $data, $this->headers);
+      
+      $response->assertStatus(200)
+          ->assertJson([
+              "input" => [
+                  "ids" => [
+                      "id" => $memoJournal->id,
+                  ]
+              ]
+          ]);
+    }
+
+    /** @test */
+    public function error_default_branch_send_approval_purchase_return()
+    {
+      $this->success_create_purchase_return();
+      $this->unsetBranch();
+
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+      $data = [
+          "ids" => [
+              "id" => $purchaseReturn->id,
+          ],
+      ];
+
+      $response = $this->json('POST', self::$path.'/approval/send', $data, $this->headers);
+      
+      $response->assertStatus(422)
+        ->assertJson([
+            "code" => 422,
+            "message" => "please set default branch to create this form"
+        ]);
+      $this->setBranch();
+    }
+}
\ No newline at end of file
diff --git a/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnCancellationApprovalTest.php b/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnCancellationApprovalTest.php
new file mode 100644
index 000000000..9edde070f
--- /dev/null
+++ b/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnCancellationApprovalTest.php
@@ -0,0 +1,184 @@
+<?php
+
+namespace Tests\Feature\Http\Purchase\PurchaseReturn;
+
+use Tests\TestCase;
+
+use App\Model\Purchase\PurchaseReturn\PurchaseReturn;
+
+class PurchaseReturnCancellationApprovalTest extends TestCase
+{
+    use PurchaseReturnSetup;
+
+    public static $path = '/api/v1/purchase/return';
+
+    /** @test */
+    public function success_create_purchase_return()
+    {
+        $this->setRole();
+
+        $data = $this->getDummyData();
+
+        $response = $this->json('POST', self::$path, $data, $this->headers);
+
+        $response->assertStatus(201);
+        $this->assertDatabaseHas('forms', [
+            'id' => $response->json('data.form.id'),
+            'number' => $response->json('data.form.number'),
+            'approval_status' => 0,
+            'done' => 0,
+        ], 'tenant');
+    }
+
+    /** @test */
+    public function success_delete_purchase_return()
+    {
+        $this->success_create_purchase_return();
+
+        $purchasesReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+        $data['reason'] = $this->faker->text(200);
+
+        $response = $this->json('DELETE', self::$path . '/' . $purchasesReturn->id, $data, $this->headers);
+
+        $response->assertStatus(204);
+        $this->assertDatabaseHas('forms', [
+            'number' => $purchasesReturn->form->number,
+            'request_cancellation_reason' => $data['reason'],
+            'cancellation_status' => 0,
+        ], 'tenant');
+    }
+
+    /** @test */
+    public function success_cancellation_approve_purchase_return()
+    {
+        $this->success_delete_purchase_return();
+
+        $purchasesReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+        $response = $this->json('POST', self::$path . '/' . $purchasesReturn->id . '/cancellation-approve', [], $this->headers);
+
+        $response->assertStatus(200);
+        $this->assertDatabaseHas('forms', [
+            'number' => $purchasesReturn->form->number,
+            'cancellation_status' => 1,
+        ], 'tenant');
+        $this->assertDatabaseHas('user_activities', [
+            'number' => $response->json('data.form.number'),
+            'table_id' => $response->json('data.id'),
+            'table_type' => 'PurchaseReturn',
+            'activity' => 'Cancel Approved'
+        ], 'tenant');
+    }
+
+    /** @test */
+    public function error_already_approved_cancellation_approve_purchase_return()
+    {
+        $this->success_delete_purchase_return();
+
+        $purchasesReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+        $purchasesReturn->form->cancellation_status = 1;
+        $purchasesReturn->form->save();
+
+        $response = $this->json('POST', self::$path . '/' . $purchasesReturn->id . '/cancellation-approve', [], $this->headers);
+        $response->assertStatus(422)
+          ->assertJson([
+              "code" => 422,
+              "message" => "Can't approve, form already cancelled!"
+          ]);
+    }
+
+    /** @test */
+    public function success_reject_cancellation_purchase_return()
+    {
+        $this->success_delete_purchase_return();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+        $data['reason'] = $this->faker->text(200);
+
+        $response = $this->json('POST', self::$path . '/' . $purchaseReturn->id . '/cancellation-reject', $data, $this->headers);
+
+        $response->assertStatus(200);
+        $this->assertDatabaseHas('forms', [
+            'id' => $response->json('data.form.id'),
+            'number' => $response->json('data.form.number'),
+            'approval_status' => -1,
+            'done' => 0,
+        ], 'tenant');
+        $this->assertDatabaseHas('user_activities', [
+            'number' => $response->json('data.form.number'),
+            'table_id' => $response->json('data.id'),
+            'table_type' => 'PurchaseReturn',
+            'activity' => 'Rejected'
+        ], 'tenant');
+    }
+
+    /** @test */
+    public function error_no_reason_reject_purchase_return()
+    {
+        $this->success_delete_purchase_return();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+        $response = $this->json('POST', self::$path . '/' . $purchaseReturn->id . '/cancellation-reject', [], $this->headers);
+
+        $response->assertStatus(422)
+            ->assertJson([
+                "code" => 422,
+                "message" => "The given data was invalid."
+            ]);
+    }
+
+    /** @test */
+    public function error_reason_more_than_255_character_reject_purchase_return()
+    {
+        $this->success_delete_purchase_return();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+        $data['reason'] = $this->faker->text(300);
+
+        $response = $this->json('POST', self::$path . '/' . $purchaseReturn->id . '/cancellation-reject', [], $this->headers);
+
+        $response->assertStatus(422)
+            ->assertJson([
+                "code" => 422,
+                "message" => "Reason can\t more than 255 character!"
+            ]);
+    }
+
+    /** @test */
+    public function error_unauthorized_approve_cancellation_purchase_return()
+    {
+        $this->success_delete_purchase_return();
+
+        $this->unsetUserRole();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+        $response = $this->json('POST', self::$path . '/' . $purchaseReturn->id . '/cancellation-approve', [], $this->headers);
+
+        $response->assertStatus(500)
+            ->assertJson([
+                "code" => 0,
+                "message" => "There is no permission named `approve purchase return` for guard `api`."
+            ]);
+    }
+
+    /** @test */
+    public function error_unauthorized_reject_cancellation_purchase_return()
+    {
+        $this->success_delete_purchase_return();
+
+        $this->unsetUserRole();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+        $data['reason'] = $this->faker->text(200);
+
+        $response = $this->json('POST', self::$path . '/' . $purchaseReturn->id . '/cancellation-reject', [], $this->headers);
+
+        $response->assertStatus(500)
+            ->assertJson([
+                "code" => 0,
+                "message" => "There is no permission named `approve purchase return` for guard `api`."
+            ]);
+    }
+}
diff --git a/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnHistoryTest.php b/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnHistoryTest.php
new file mode 100644
index 000000000..a2c42ae46
--- /dev/null
+++ b/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnHistoryTest.php
@@ -0,0 +1,167 @@
+<?php
+
+namespace Tests\Feature\Http\Purchase\PurchaseReturn;
+
+use Tests\TestCase;
+
+use App\Model\Form;
+use App\Model\Purchase\PurchaseReturn\PurchaseReturn;
+
+class PurchaseReturnHistoryTest extends TestCase
+{
+    use PurchaseReturnSetup;
+
+    public static $path = '/api/v1/purchase/return';
+
+    /** @test */
+    public function success_create_purchase_return()
+    {
+        $this->setRole();
+
+        $data = $this->getDummyData();
+
+        $response = $this->json('POST', self::$path, $data, $this->headers);
+
+        $response->assertStatus(201);
+        $this->assertDatabaseHas('forms', [
+            'id' => $response->json('data.form.id'),
+            'number' => $response->json('data.form.number'),
+            'approval_status' => 0,
+            'done' => 0,
+        ], 'tenant');
+    }
+
+    /** @test */
+    public function success_update_purchase_return()
+    {
+        $this->success_create_purchase_return();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+        
+        $data = $this->getDummyData($purchaseReturn);
+        $data = data_set($data, 'id', $purchaseReturn->id, false);
+
+        $response = $this->json('PATCH', self::$path . '/' . $purchaseReturn->id, $data, $this->headers);
+
+        $response->assertStatus(201);
+        $this->assertDatabaseHas('forms', [ 'edited_number' => $response->json('data.form.number') ], 'tenant');
+        $this->assertDatabaseHas('user_activities', [
+            'number' => $response->json('data.form.number'),
+            'table_id' => $response->json('data.id'),
+            'table_type' => 'PurchaseReturn',
+            'activity' => 'Update - 1'
+        ], 'tenant');
+    }
+
+    /** @test */
+    public function read_purchase_return_histories()
+    {
+        $this->success_update_purchase_return();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+        $purchaseReturnUpdated = PurchaseReturn::orderBy('id', 'desc')->first();
+
+        $data = [
+            'sort_by' => '-user_activities.date',
+            'includes' => 'user',
+            'filter_like' => '{}',
+            'or_filter_where_has_like[]' => '{"user":{}}',
+            'limit' => 10,
+            'page' => 1
+        ];
+
+        $response = $this->json('GET', self::$path . '/' . $purchaseReturnUpdated->id . '/histories', $data, $this->headers);
+
+        $response->assertStatus(200);
+        $this->assertDatabaseHas('user_activities', [
+            'number' => $purchaseReturn->form->edited_number,
+            'table_id' => $purchaseReturn->id,
+            'table_type' => $purchaseReturn::$morphName,
+            'activity' => 'Created'
+        ], 'tenant');
+        $this->assertDatabaseHas('user_activities', [
+            'number' => $purchaseReturnUpdated->form->number,
+            'table_id' => $purchaseReturnUpdated->id,
+            'table_type' => $purchaseReturnUpdated::$morphName,
+            'activity' => 'Update - 1'
+        ], 'tenant');
+    }
+
+    /** @test */
+    public function success_create_purchase_return_history()
+    {
+        $this->success_create_purchase_return();
+
+        $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+        $data = [
+            "id" => $purchaseReturn->id,
+            "activity" => "Printed"
+        ];
+
+        $response = $this->json('POST', self::$path . '/' . $purchaseReturn->id . '/histories', $data, $this->headers);
+
+        $response->assertStatus(201);
+        $this->assertDatabaseHas('user_activities', [
+            'number' => $response->json('data.number'),
+            'table_id' => $response->json('data.table_id'),
+            'table_type' => $response->json('data.table_type'),
+            'activity' => $response->json('data.activity')
+        ], 'tenant');
+    }
+
+    /** @test */
+  public function unauthorized_read_purchase_return_history()
+  {   
+      
+      $this->success_update_purchase_return();
+      $this->unsetUserRole();
+
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+      $purchaseReturnUpdated = PurchaseReturn::orderBy('id', 'desc')->first();
+
+      $data = [
+          'sort_by' => '-user_activities.date',
+          'includes' => 'user',
+          'filter_like' => '{}',
+          'or_filter_where_has_like[]' => '{"user":{}}',
+          'limit' => 10,
+          'page' => 1
+      ];
+
+      $response = $this->json('GET', self::$path . '/' . $purchaseReturnUpdated->id . '/histories', $data, $this->headers);
+      
+      $response->assertStatus(500)
+      ->assertJson([
+          "code" => 0,
+          "message" => "There is no permission named `read purchase return` for guard `api`."
+      ]);
+  }
+
+  /** @test */
+  public function error_default_branch_read_purchase_return_history()
+  {
+    $this->success_create_purchase_return();
+    $this->unsetBranch();
+
+    $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+    $purchaseReturnUpdated = PurchaseReturn::orderBy('id', 'desc')->first();
+
+    $data = [
+        'sort_by' => '-user_activities.date',
+        'includes' => 'user',
+        'filter_like' => '{}',
+        'or_filter_where_has_like[]' => '{"user":{}}',
+        'limit' => 10,
+        'page' => 1
+    ];
+
+    $response = $this->json('GET', self::$path . '/' . $purchaseReturnUpdated->id . '/histories', $data, $this->headers);
+    
+    $response->assertStatus(422)
+      ->assertJson([
+          "code" => 422,
+          "message" => "please set default branch to read this form"
+      ]);
+    $this->setBranch();
+  }
+}
\ No newline at end of file
diff --git a/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnSetup.php b/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnSetup.php
new file mode 100644
index 000000000..16008f777
--- /dev/null
+++ b/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnSetup.php
@@ -0,0 +1,431 @@
+<?php 
+
+namespace Tests\Feature\Http\Purchase\PurchaseReturn;
+
+use App\Model\Accounting\ChartOfAccount;
+use App\Model\Accounting\ChartOfAccountType;
+use App\Model\Auth\Role;
+use App\Model\Auth\ModelHasRole;
+
+use App\Model\Master\Supplier;
+use App\Model\Master\Item;
+use App\Model\Master\ItemUnit;
+use App\Model\Master\Warehouse;
+use App\Model\Master\User as TenantUser;
+use App\Model\SettingJournal;
+use App\Model\Accounting\Journal;
+
+use App\Model\Purchase\PurchaseOrder\PurchaseOrder;
+use App\Model\Purchase\PurchaseReceive\PurchaseReceive;
+use App\Model\Purchase\PurchaseInvoice\PurchaseInvoice;
+
+trait PurchaseReturnSetup {
+  private $tenantUser;
+  private $branchDefault;
+  private $warehouseSelected;
+  private $unit;
+  private $item;
+  private $supplier;
+  private $approver;
+  private $coa;
+  private $apCoa;
+  private $taxCoa;
+
+  public function setUp(): void
+  {
+    parent::setUp();
+
+    $this->signIn();
+    $this->setProject();
+
+    $this->tenantUser = TenantUser::find($this->user->id);
+    $this->branchDefault = $this->tenantUser->branches()
+            ->where('is_default', true)
+            ->first();
+
+    $this->createSupplierUnitItem();
+    $this->setUserWarehouse($this->branchDefault);
+    $this->setApprover();
+  }
+
+  private function setUserWarehouse($branch = null)
+  {
+    $warehouse = $this->createWarehouse($branch);
+    $this->tenantUser->warehouses()->syncWithoutDetaching($warehouse->id);
+    foreach ($this->tenantUser->warehouses as $warehouse) {
+        $warehouse->pivot->is_default = true;
+        $warehouse->pivot->save();
+
+        $this->warehouseSelected = $warehouse;
+    }
+  }
+
+  protected function unsetUserRole()
+  {
+    $role = Role::createIfNotExists('super admin');
+    
+    ModelHasRole::where('role_id', $role->id)
+      ->where('model_type', 'App\Model\Master\User')
+      ->where('model_id', $this->user->id)
+      ->delete();
+  }
+
+  private function unsetBranch()
+  {
+    foreach ($this->tenantUser->branches as $branch) {
+        $branch->pivot->is_default = false;
+        $branch->pivot->save();
+    }
+  }
+
+  private function setBranch()
+  {
+    foreach ($this->tenantUser->branches as $branch) {
+        $branch->pivot->is_default = true;
+        $branch->pivot->save();
+    }
+  }
+
+  private function createWarehouse($branch = null)
+  {
+      $warehouse = new Warehouse();
+      $warehouse->name = 'Test warehouse';
+
+      if($branch) $warehouse->branch_id = $branch->id;
+
+      $warehouse->save();
+
+      return $warehouse;
+  }
+
+  private function createSupplierUnitItem()
+  {
+      $this->supplier = factory(Supplier::class)->create();
+      $this->unit = factory(ItemUnit::class)->make();
+      $this->item = factory(Item::class)->create();
+      $this->item->units()->save($this->unit);
+
+      $this->generateChartOfAccount();
+      $this->item->chart_of_account_id = $this->coa->id;
+      $this->item->save();
+  }
+
+  private function setApprover()
+  {
+      $role = Role::createIfNotExists('super admin');
+      $this->approver = factory(TenantUser::class)->create();
+      $this->approver->assignRole($role);
+  }
+
+  private function generateChartOfAccount()
+  {
+        $coa = ChartOfAccount::where('name', 'FINISHED GOOD INVENTORY')->first();
+        if ($coa) {
+            $this->coa = $coa;
+        } else {
+            $type = new ChartOfAccountType;
+            $type->name = 'INVENTORY';
+            $type->alias = 'PERSEDIAAN';
+            $type->is_debit = 1;
+            $type->save();
+
+            $this->coa = new ChartOfAccount;
+            $this->coa->type_id = $type->id;
+            $this->coa->position = 'DEBIT';
+            $this->coa->is_locked = 1;
+            $this->coa->number = 11601;
+            $this->coa->name = 'FINISHED GOOD INVENTORY';
+            $this->coa->alias = 'PERSEDIAAN BARANG JADI ';
+            $this->coa->created_by = $this->user->id;
+            $this->coa->updated_by = $this->user->id;
+            $this->coa->save();
+            error_log('haha');
+        }
+
+      $apCoaJournal = SettingJournal::where('feature', 'purchase')->where('name', 'account payable')->first();
+      if ($apCoaJournal) {
+          $apCoa = ChartOfAccount::where('id', $apCoaJournal->chart_of_account_id)->first();
+          $this->apCoa = $apCoa;
+      } else {
+          $type = new ChartOfAccountType;
+          $type->name = 'ACCOUNT PAYABLE';
+          $type->alias = 'HUTANG USAHA';
+          $type->is_debit = 0;
+          $type->save();
+
+          $this->apCoa = new ChartOfAccount;
+          $this->apCoa->type_id = $type->id;
+          $this->apCoa->position = 'CREDIT';
+          $this->apCoa->is_locked = 1;
+          $this->apCoa->number = 21201;
+          $this->apCoa->name = 'ACCOUNT PAYABLE';
+          $this->apCoa->alias = 'HUTANG DAGANG';
+          $this->apCoa->created_by = $this->user->id;
+          $this->apCoa->updated_by = $this->user->id;
+          $this->apCoa->save();
+
+          $setting = new SettingJournal;
+          $setting->feature = 'purchase';
+          $setting->name = 'account payable';
+          $setting->chart_of_account_id = $this->apCoa->id;
+          $setting->save();
+      }
+
+      $taxCoaJournal = SettingJournal::where('feature', 'purchase')->where('name', 'income tax receivable')->first();
+      if ($taxCoaJournal) {
+          $taxCoa = ChartOfAccount::where('id', $taxCoaJournal->chart_of_account_id)->first();
+          $this->taxCoa = $taxCoa;
+      } else {
+          $type = new ChartOfAccountType;
+          $type->name = 'INCOME TAX RECEIVABLE';
+          $type->alias = 'PPN MASUKAN';
+          $type->is_debit = 1;
+          $type->save();
+
+          $this->taxCoa = new ChartOfAccount;
+          $this->taxCoa->type_id = $type->id;
+          $this->taxCoa->position = 'DEBIT';
+          $this->taxCoa->is_locked = 1;
+          $this->taxCoa->number = 11707;
+          $this->taxCoa->name = 'INCOME TAX RECEIVABLE ';
+          $this->taxCoa->alias = 'PPN MASUKAN';
+          $this->taxCoa->created_by = $this->user->id;
+          $this->taxCoa->updated_by = $this->user->id;
+          $this->taxCoa->save();
+
+          $setting = new SettingJournal;
+          $setting->feature = 'purchase';
+          $setting->name = 'income tax receivable';
+          $setting->chart_of_account_id = $this->taxCoa->id;
+          $setting->save();
+      }
+  }
+
+  private function getDummyData($purchaseReturn = null)
+  {
+    $inv = $purchaseReturn ?? $this->createPurchaseInvoice();
+
+    $invoice = $purchaseReturn ? $inv->purchaseInvoice : $inv;
+    $invoiceItem = $invoice->items()->first();
+
+    $quantityInvoice = $invoiceItem->quantity;
+    $quantityReturned = 0;
+    foreach ($invoiceItem->returnItem as $returnItem) {
+    $quantityReturned += $returnItem->quantity;
+    }
+
+    $supplier = $invoice->supplier;
+    $approver = $invoice->form->requestApprovalTo;
+
+    return [
+        'increment_group' => date('Ym'),
+        'date' => date('Y-m-d H:i:s'),
+        'purchase_invoice_id' => $invoice->id,
+        "warehouse_id" => $invoiceItem->purchaseReceive->warehouse_id,
+        'supplier_id' => $supplier->id,
+        'supplier_name' => $supplier->name,
+        'supplier_address' => null,
+        'supplier_phone' => null,
+        'tax' => 1500,
+        'amount' => 15000,
+        'notes' => null,
+        'items' => [
+            [
+                'purchase_invoice_item_id' => $invoiceItem->id,
+                'item_id' => $this->item->id,
+                'item_name' => $this->item->name,
+                'item_label' => "[{$this->item->code}] - {$this->item->name}",
+                'unit' => $this->unit->label,
+                'converter' => $invoiceItem->converter,
+                'quantity' => 3,
+                'price' => $invoiceItem->price,
+                'discount_percent' => $invoiceItem->discount_percent,
+                'discount_value' => $invoiceItem->discount_value,
+                'notes' => null,
+            ],
+        ],
+        'request_approval_to' => $approver->id,
+        'approver_name' => $approver->name,
+        'approver_email' => $approver->email,
+    ];
+  }
+
+  private function createPurchaseOrder()
+    {
+        $params = [
+            'increment_group' => date('Ym'),
+            'date' => date('Y-m-d H:i:s'),
+            'supplier_id' => $this->supplier->id,
+            'supplier_name' => $this->supplier->name,
+            'supplier_label' => $this->supplier->code,
+            'supplier_address' => $this->supplier->address,
+            'supplier_phone' => $this->supplier->phone,
+            'supplier_email' => $this->supplier->phone,
+            'need_down_payment' => 0,
+            'cash_only' => false,
+            'notes' => null,
+            'discount_percent' => 0,
+            'discount_value' => 0,
+            'tax_base' => 1100000,
+            'tax' => 110000,
+            'type_of_tax' => 'exclude',
+            'items' => [
+                [
+                    'purchase_request_item_id' => null,
+                    'item_id' => $this->item->id,
+                    'item_name' => $this->item->name,
+                    'more' => false,
+                    'unit' => $this->unit->label,
+                    'converter' => 1,
+                    'quantity' => '220',
+                    'price' => 5000,
+                    'discount_percent' => 0,
+                    'discount_value' => 0,
+                    'allocation_id' => null,
+                    'allocation_name' => '',
+                    'notes' => null,
+                    'item_label' => "[{$this->item->code}] - {$this->item->name}",
+                    'units' => [
+                        [
+                            'id' => $this->unit->id,
+                            'label' => $this->unit->label,
+                            'name' => $this->unit->name,
+                            'converter' => 1,
+                            'disabled' => 0,
+                            'item_id' => $this->item->id,
+                            'created_by' => 1,
+                            'updated_by' => 1,
+                            'created_at' => '2022-05-13 10:38:42',
+                            'updated_at' => '2022-05-13 10:38:42',
+                            'prices' => [],
+                        ],
+                    ],
+                ],
+            ],
+            'request_approval_to' => $this->approver->id,
+            'approver_name' => $this->approver->getFullNameAttribute(),
+            'approver_email' => $this->approver->email,
+            'purchase_request_id' => null,
+        ];
+
+        $purchaseOrder = PurchaseOrder::create($params);
+        $purchaseOrder->form->approval_by = $this->approver->id;
+        $purchaseOrder->form->approval_at = now();
+        $purchaseOrder->form->approval_status = 1;
+        $purchaseOrder->form->save();
+
+        return $purchaseOrder;
+    }
+
+    private function createPurchaseReceive()
+    {
+        $order = $this->createPurchaseOrder();
+        $orderItem = $order->items()->first();
+
+        $params = [
+            'increment_group' => date('Ym'),
+            'purchase_order_id' => $order->id,
+            'date' => date('Y-m-d H:i:s'),
+            'warehouse_id' => $this->warehouseSelected->id,
+            'warehouse_name' => $this->warehouseSelected->name,
+            'supplier_id' => $this->supplier->id,
+            'supplier_name' => $this->supplier->name,
+            'supplier_label' => $this->supplier->code,
+            'supplier_address' => $this->supplier->address,
+            'supplier_phone' => $this->supplier->phone,
+            'driver' => '-',
+            'license_plate' => '-',
+            'items' => [
+                [
+                    'id' => $orderItem->id,
+                    'purchase_order_id' => $order->id,
+                    'purchase_request_item_id' => null,
+                    'item_id' => $this->item->id,
+                    'item_name' => $this->item->name,
+                    'unit' => $this->unit->label,
+                    'converter' => 1,
+                    'quantity' => '220',
+                    'price' => 5000,
+                    'discount_percent' => 0,
+                    'discount_value' => 0,
+                    'allocation_id' => null,
+                    'notes' => null,
+                    'purchase_order_item_id' => $orderItem->id,
+                    'item_label' => "[{$this->item->code}] - {$this->item->name}",
+                    'quantity_pending' => '220',
+                    'warehouse_id' => $this->warehouseSelected->id,
+                    'warehouse_name' => $this->warehouseSelected->name,
+                ],
+            ],
+            'request_approval_to' => $this->approver->id,
+            'approver_name' => $this->approver->getFullNameAttribute(),
+            'approver_email' => $this->approver->email,
+            'purchase_request_id' => null,
+        ];
+
+        $purchaseReceive = PurchaseReceive::create($params);
+        $purchaseReceive->form->approval_by = $this->approver->id;
+        $purchaseReceive->form->approval_at = now();
+        $purchaseReceive->form->approval_status = 1;
+        $purchaseReceive->form->save();
+
+        return $purchaseReceive;
+    }
+
+    private function createPurchaseInvoice()
+    {
+        $receive = $this->createPurchaseReceive();
+        $receiveItem = $receive->items()->first();
+
+        $params = [
+            'increment_group' => date('Ym'),
+            'date' => date('Y-m-d H:i:s'),
+            'due_date' => date('Y-m-d H:i:s'),
+            'supplier_id' => $this->supplier->id,
+            'supplier_name' => $this->supplier->name,
+            'supplier_label' => $this->supplier->code,
+            'supplier_address' => $this->supplier->address,
+            'supplier_phone' => $this->supplier->phone,
+            'supplier_email' => $this->supplier->phone,
+            'need_down_payment' => 0,
+            'cash_only' => false,
+            'notes' => null,
+            'discount_percent' => 0,
+            'discount_value' => 0,
+            'tax_base' => 1100000,
+            'tax' => 110000,
+            'type_of_tax' => 'exclude',
+            'items' => [
+                [
+                    'purchase_receive_id' => $receive->id,
+                    'purchase_receive_item_id' => $receiveItem->id,
+                    'item_id' => $this->item->id,
+                    'item_name' => $this->item->name,
+                    'more' => false,
+                    'unit' => $this->unit->label,
+                    'converter' => 1,
+                    'quantity' => '220',
+                    'price' => 5000,
+                    'discount_percent' => 0,
+                    'discount_value' => 0,
+                    'allocation_id' => null,
+                    'total' => 1100000,
+                    'notes' => null,
+                    'item_label' => "[{$this->item->code}] - {$this->item->name}",
+                ],
+            ],
+            'request_approval_to' => $this->approver->id,
+            'approver_name' => $this->approver->getFullNameAttribute(),
+            'approver_email' => $this->approver->email,
+            'purchase_request_id' => null,
+        ];
+
+        $purchaseInvoice = PurchaseInvoice::create($params);
+        $purchaseInvoice->form->approval_by = $this->approver->id;
+        $purchaseInvoice->form->approval_at = now();
+        $purchaseInvoice->form->approval_status = 1;
+        $purchaseInvoice->form->save();
+
+        return $purchaseInvoice;
+    }
+}
\ No newline at end of file
diff --git a/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnTest.php b/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnTest.php
new file mode 100644
index 000000000..ca28ac9ae
--- /dev/null
+++ b/tests/Feature/Http/Purchase/PurchaseReturn/PurchaseReturnTest.php
@@ -0,0 +1,580 @@
+<?php 
+
+namespace Tests\Feature\Http\Purchase\PurchaseReturn;
+
+use Tests\TestCase;
+
+use App\Model\SettingJournal;
+use App\Model\Form;
+use App\Model\Purchase\PurchaseReturn\PurchaseReturn;
+
+class PurchaseReturnTest extends TestCase
+{
+  use PurchaseReturnSetup;
+
+  public static $path = '/api/v1/purchase/return';
+
+  /** @test */
+  public function success_create_purchase_return()
+  {
+    $this->setRole();
+
+    $data = $this->getDummyData();
+
+    $response = $this->json('POST', self::$path, $data, $this->headers);
+
+    $response->assertStatus(201);
+    $this->assertDatabaseHas('forms', [
+        'id' => $response->json('data.form.id'),
+        'number' => $response->json('data.form.number'),
+        'approval_status' => 0,
+        'done' => 0,
+    ], 'tenant');
+
+    $this->assertDatabaseHas('purchase_returns', [
+      'id' => $response->json('data.id'),
+      'supplier_name' => $response->json('data.supplier_name'),
+      'purchase_invoice_id' => $data->purchase_invoice_id,
+    ], 'tenant');
+
+    $this->assertDatabaseHas('purchase_return_items', [
+      'purchase_return_id' => $response->json('data.id'),
+      'item_id' => $data->items[0]->item_id,
+    ], 'tenant');
+  }
+
+  /** @test */
+  public function unauthorized_create_purchase_return()
+  {
+    $this->unsetUserRole();
+    $data = $this->getDummyData();
+
+    $response = $this->json('POST', self::$path, $data, $this->headers);
+
+    $response->assertStatus(500)
+        ->assertJson([
+            "code" => 0,
+            "message" => "There is no permission named `create purchase return` for guard `api`."
+        ]);
+  }
+
+  /** @test */
+  public function error_default_branch_create_purchase_return()
+  {
+    $this->setRole();
+    
+    $data = $this->getDummyData();
+
+    $this->unsetBranch();
+
+    $response = $this->json('POST', self::$path, $data, $this->headers);
+
+    $response->assertStatus(422)
+        ->assertJson([
+            "code" => 422,
+            "message" => "please set default branch to create this form"
+        ]);
+    $this->setBranch();
+  }
+
+  /** @test */
+  public function error_invalid_data_create_purchase_return()
+  {
+      $this->setRole();
+
+      $data = $this->getDummyData();
+      $data = data_set($data, 'purchase_invoice_id', null);
+
+      $response = $this->json('POST', self::$path, $data, $this->headers);
+
+      $response->assertStatus(422)
+            ->assertJson([
+                "code" => 422,
+                "message" => "The given data was invalid."
+            ]);
+  }
+
+  /** @test */
+  public function error_purchase_invoice_done_create_purchase_return()
+  {
+      $this->setRole();
+
+      $data = $this->getDummyData();
+      $purchaseInvoice = PurchaseReturn::findOrFail($data->purchase_invoice_id);
+      $purchaseInvoice->form->done = 1;
+      $purchaseInvoice->form->save();
+
+      $response = $this->json('POST', self::$path, $data, $this->headers);
+
+      $response->assertStatus(422)
+            ->assertJson([
+                "code" => 422,
+                "message" => "Invoice already done!"
+            ]);
+  }
+
+  /** @test */
+  public function error_note_more_than_255_character_create_purchase_return()
+  {
+      $this->setRole();
+
+      $data = $this->getDummyData();
+      $data = data_set($data, 'notes', $this->faker->text(300));
+
+      $response = $this->json('POST', self::$path, $data, $this->headers);
+
+      $response->assertStatus(422)
+          ->assertJson([
+              "code" => 422,
+              "message" => "Notes can\t more than 255 character!"
+          ]);
+  }
+
+  /** @test */
+  public function error_note_contain_space_on_first_or_last_character_create_purchase_return()
+  {
+      $this->setRole();
+
+      $data = $this->getDummyData();
+      $data = data_set($data, 'notes', ' notes ');
+
+      $response = $this->json('POST', self::$path, $data, $this->headers);
+
+      $response->assertStatus(422)
+          ->assertJson([
+              "code" => 422,
+              "message" => "Notes can\t contain space on first or last character!"
+          ]);
+  }
+
+  /** @test */
+  public function error_overquantity_create_purchase_return()
+  {
+      $this->setRole();
+
+      $data = $this->getDummyData();
+      $data = data_set($data, 'items.0.quantity', 300);
+
+      $response = $this->json('POST', self::$path, $data, $this->headers);
+
+      $response->assertStatus(422)
+          ->assertJson([
+              "code" => 422,
+              "message" => "Purchase return item qty can't exceed purchase invoice qty"
+          ]);
+  }
+
+  /** @test */
+  public function error_invalid_total_create_purchase_return()
+  {
+      $this->setRole();
+
+      $data = $this->getDummyData();
+      $data = data_set($data, 'amount', 180000);
+
+      $response = $this->json('POST', self::$path, $data, $this->headers);
+
+      $response->assertStatus(422)
+            ->assertJson([
+                "code" => 422,
+                "message" => "Amount was invalid."
+            ]);
+  }
+
+  /** @test */
+  public function error_journal_not_set_create_purchase_return()
+  {
+      $this->setRole();
+
+      $data = $this->getDummyData();
+      SettingJournal::where('feature', 'purchase')->where('name', 'account payable')->delete();
+
+      $response = $this->json('POST', self::$path, $data, $this->headers);
+
+      $response->assertStatus(422)
+          ->assertJson([
+              "code" => 422,
+              "message" => "Journal purchase account - account payable not found"
+          ]);
+      
+      $this->generateChartOfAccount();
+  }
+
+  /** @test */
+  public function success_read_purchase_return()
+  {
+      $this->success_create_purchase_return();
+      
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+      $response = $this->json('GET', self::$path.'/'.$purchaseReturn->id, [
+          'includes' => 'items.item;items.allocation;;form.createdBy;form.requestApprovalTo;form.branch'
+      ], $this->headers);
+      
+      $response->assertStatus(200)
+          ->assertJson([
+              "data" => [
+                  "id" => $purchaseReturn->id,
+                  "form" => [
+                      "id" => $purchaseReturn->form->id,
+                      "date" => $purchaseReturn->form->date,
+                      "number" => $purchaseReturn->form->number,
+                      "notes" => $purchaseReturn->form->notes,
+                  ]
+              ]
+          ]);
+  }
+
+  /** @test */
+  public function unauthorized_read_purchase_return()
+  {   
+      $this->success_create_purchase_return();
+      $this->unsetUserRole();
+
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+      $response = $this->json('GET', self::$path.'/'.$purchaseReturn->id, [
+          'includes' => 'items.item;items.allocation;;form.createdBy;form.requestApprovalTo;form.branch'
+      ], $this->headers);
+      
+      $response->assertStatus(500)
+      ->assertJson([
+          "code" => 0,
+          "message" => "There is no permission named `read purchase return` for guard `api`."
+      ]);
+  }
+
+  /** @test */
+  public function error_default_branch_read_purchase_return()
+  {
+    $this->success_create_purchase_return();
+    $this->unsetBranch();
+
+    $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+    $response = $this->json('GET', self::$path.'/'.$purchaseReturn->id, [
+        'includes' => 'items.item;items.allocation;;form.createdBy;form.requestApprovalTo;form.branch'
+    ], $this->headers);
+
+    $response->assertStatus(422)
+        ->assertJson([
+            "code" => 422,
+            "message" => "please set default branch to read this form"
+        ]);
+    $this->setBranch();
+  }
+
+  /** @test */
+  public function success_update_purchase_return()
+  {
+      $this->success_create_purchase_return();
+
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+      
+      $data = $this->getDummyData($purchaseReturn);
+      $data = data_set($data, 'items.0.quantity', 10);
+
+      $response = $this->json('PATCH', self::$path . '/' . $purchaseReturn->id, $data, $this->headers);
+
+      $response->assertStatus(201);
+      $this->assertDatabaseHas('forms', [ 'edited_number' => $response->json('data.form.number') ], 'tenant');
+      $this->assertDatabaseHas('user_activities', [
+          'number' => $response->json('data.form.number'),
+          'table_id' => $response->json('data.id'),
+          'table_type' => 'PurchaseReturn',
+          'activity' => 'Update - 1'
+      ], 'tenant');
+
+      $this->assertDatabaseHas('forms', [
+        'id' => $response->json('data.form.id'),
+        'number' => $response->json('data.form.number'),
+        'approval_status' => 0,
+        'done' => 0,
+    ], 'tenant');
+
+      $this->assertDatabaseHas('purchase_returns', [
+        'id' => $response->json('data.id'),
+        'supplier_name' => $response->json('data.supplier_name'),
+        'purchase_invoice_id' => $data->purchase_invoice_id,
+      ], 'tenant');
+  
+      $this->assertDatabaseHas('purchase_return_items', [
+        'purchase_return_id' => $response->json('data.id'),
+        'item_id' => $data->items[0]->item_id,
+      ], 'tenant');
+  }
+
+  /** @test */
+  public function error_invalid_data_update_purchase_return()
+  {
+      $this->success_create_purchase_return();
+
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+      $data = $this->getDummyData();
+      $data = data_set($data, 'purchase_invoice_id', null);
+
+      $response = $this->json('PATCH', self::$path . '/' . $purchaseReturn->id, $data, $this->headers);
+
+      $response->assertStatus(422)
+            ->assertJson([
+                "code" => 422,
+                "message" => "The given data was invalid."
+            ]);
+  }
+
+  /** @test */
+  public function error_form_already_done_update_purchase_return()
+  {
+      $this->success_create_purchase_return();
+
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+      $purchaseReturn->form->done = 1;
+      $purchaseReturn->form->save();
+
+      $data = $this->getDummyData();
+      $data = data_set($data, 'purchase_invoice_id', null);
+
+      $response = $this->json('PATCH', self::$path . '/' . $purchaseReturn->id, $data, $this->headers);
+
+      $response->assertStatus(422)
+            ->assertJson([
+                "code" => 422,
+                "message" => "Can't update, form already done!"
+            ]);
+  }
+
+  /** @test */
+  public function error_note_more_than_255_character_update_purchase_return()
+  {
+      $this->success_create_purchase_return();
+
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+      $data = $this->getDummyData();
+      $data = data_set($data, 'notes', $this->faker->text(300));
+
+      $response = $this->json('PATCH', self::$path . '/' . $purchaseReturn->id, $data, $this->headers);
+
+      $response->assertStatus(422)
+          ->assertJson([
+              "code" => 422,
+              "message" => "Notes can\t more than 255 character!"
+          ]);
+  }
+
+  /** @test */
+  public function error_note_contain_space_on_first_or_last_character_update_purchase_return()
+  {
+      $this->success_create_purchase_return();
+
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+      $data = $this->getDummyData();
+      $data = data_set($data, 'notes', ' notes ');
+
+      $response = $this->json('PATCH', self::$path . '/' . $purchaseReturn->id, $data, $this->headers);
+
+      $response->assertStatus(422)
+          ->assertJson([
+              "code" => 422,
+              "message" => "Notes can\t contain space on first or last character!"
+          ]);
+  }
+
+  /** @test */
+  public function error_overquantity_update_purchase_return()
+  {
+      $this->success_create_purchase_return();
+
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+      $data = $this->getDummyData();
+      $data = data_set($data, 'items.0.quantity', 300);
+
+      $response = $this->json('PATCH', self::$path . '/' . $purchaseReturn->id, $data, $this->headers);
+
+      $response->assertStatus(422)
+          ->assertJson([
+              "code" => 422,
+              "message" => "Purchase return item qty can't exceed purchase invoice qty"
+          ]);
+  }
+
+  /** @test */
+  public function error_invalid_total_amount_purchase_return()
+  {
+      $this->success_create_purchase_return();
+
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+      $data = $this->getDummyData();
+      $data = data_set($data, 'amount', 18000);
+
+      $response = $this->json('PATCH', self::$path . '/' . $purchaseReturn->id, $data, $this->headers);
+
+      $response->assertStatus(422)
+            ->assertJson([
+                "code" => 422,
+                "message" => "Amount was invalid."
+            ]);
+  }
+
+  /** @test */
+  public function error_journal_not_set_update_purchase_return()
+  {
+      $this->success_create_purchase_return();
+
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+
+      $data = $this->getDummyData();
+      SettingJournal::where('feature', 'purchase')->where('name', 'account payable')->delete();
+
+      $response = $this->json('PATCH', self::$path . '/' . $purchaseReturn->id, $data, $this->headers);
+
+      $response->assertStatus(422)
+          ->assertJson([
+              "code" => 422,
+              "message" => "Journal purchase account - account payable not found"
+          ]);
+      
+      $this->generateChartOfAccount();
+  }
+
+  /** @test */
+  public function unauthorized_edit_purchase_return()
+  {   
+      $this->success_create_purchase_return();
+      $this->unsetUserRole();
+
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+      
+      $data = $this->getDummyData($purchaseReturn);
+      $data = data_set($data, 'items.0.quantity', 10);
+
+      $response = $this->json('PATCH', self::$path . '/' . $purchaseReturn->id, $data, $this->headers);
+      
+      $response->assertStatus(500)
+      ->assertJson([
+          "code" => 0,
+          "message" => "There is no permission named `update purchase return` for guard `api`."
+      ]);
+  }
+
+  /** @test */
+  public function error_default_branch_update_purchase_return()
+  {
+    $this->success_create_purchase_return();
+    $this->unsetBranch();
+
+    $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+    
+    $data = $this->getDummyData($purchaseReturn);
+    $data = data_set($data, 'items.0.quantity', 10);
+
+    $response = $this->json('PATCH', self::$path . '/' . $purchaseReturn->id, $data, $this->headers);
+
+    $response->assertStatus(422)
+        ->assertJson([
+            "code" => 422,
+            "message" => "please set default branch to update this form"
+        ]);
+    $this->setBranch();
+  }
+
+  /** @test */
+  public function success_delete_purchase_return()
+  {
+      $this->success_create_purchase_return();
+
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+      $data['reason'] = $this->faker->text(200);
+
+      $response = $this->json('DELETE', self::$path . '/' . $purchaseReturn->id, $data, $this->headers);
+
+      $response->assertStatus(204);
+      $this->assertDatabaseHas('forms', [
+          'number' => $purchaseReturn->form->number,
+          'request_cancellation_reason' => $data['reason'],
+          'cancellation_status' => 0,
+      ], 'tenant');
+  }
+
+  /** @test */
+  public function error_form_already_done_delete_purchase_return()
+  {
+      $this->success_create_purchase_return();
+
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+      $purchaseReturn->form->done = 1;
+      $purchaseReturn->form->save();
+
+      $data['reason'] = $this->faker->text(200);
+
+      $response = $this->json('DELETE', self::$path . '/' . $purchaseReturn->id, $data, $this->headers);
+
+      $response->assertStatus(422)
+            ->assertJson([
+                "code" => 422,
+                "message" => "Can't delete, form already done!"
+            ]);
+  }
+
+  /** @test */
+  public function error_no_reason_delete_purchase_return()
+  {
+      $this->success_create_purchase_return();
+
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+      $purchaseReturn->form->done = 1;
+      $purchaseReturn->form->save();
+
+      $data['reason'] = null;
+
+      $response = $this->json('DELETE', self::$path . '/' . $purchaseReturn->id, $data, $this->headers);
+
+      $response->assertStatus(422)
+            ->assertJson([
+                "code" => 422,
+                "message" => "The given data was invalid."
+            ]);
+  }
+
+  /** @test */
+  public function unauthorized_delete_purchase_return()
+  {   
+      $this->success_create_purchase_return();
+      $this->unsetUserRole();
+
+      $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+      $data['reason'] = $this->faker->text(200);
+
+      $response = $this->json('DELETE', self::$path . '/' . $purchaseReturn->id, $data, $this->headers);
+      
+      $response->assertStatus(500)
+      ->assertJson([
+          "code" => 0,
+          "message" => "There is no permission named `delete purchase return` for guard `api`."
+      ]);
+  }
+
+  /** @test */
+  public function error_default_branch_delete_purchase_return()
+  {
+    $this->success_create_purchase_return();
+    $this->unsetBranch();
+
+    $purchaseReturn = PurchaseReturn::orderBy('id', 'asc')->first();
+    $data['reason'] = $this->faker->text(200);
+
+    $response = $this->json('DELETE', self::$path . '/' . $purchaseReturn->id, $data, $this->headers);
+
+    $response->assertStatus(422)
+        ->assertJson([
+            "code" => 422,
+            "message" => "please set default branch to delete this form"
+        ]);
+    $this->setBranch();
+  }
+
+}
\ No newline at end of file