The application of reverse logistics is gaining attention with the pressure from environmental and social necessities.
An efficient management of return of products is a taxing task because of uncertainty involved. To reduce this, the
returned products are collected into collection sites. Hence, for an efficient reverse supply chain, the location of
collection sites must be appropriate in order to make it profitable for the organization. In this paper we discuss the
Graph Theory and Matrix Approach (GTMA) to find the location of collection sites. A case study has been presented
to illustrate the method.