Purchase And Sales Voucher Entry in Tally Prime with Examples

Introduction

Tally Prime ek Popular Accounting Software hai jiska use businesses mein Purchase, Sales, GST, Payment, Receipt aur other accounting transactions Record karne ke liye kiya jata hai.

Is article mein hum seekhenge ki Tally Prime mein Purchase Voucher aur Sales Voucher entry kaise karein, GST ke saath Purchase aur Sales entries kaise record karein, kaun se ledger required hote hain aur kaun se shortcut keys use ki jaati hain.

Ye Guide beginners, Students, Accountants aur Accounting Job ki Preparation karne wale learners ke liye useful hai.

What Is a Purchase Voucher in Tally Prime?

Purchase Voucher ka use business mein goods ya services purchase karne ki entry record karne ke liye hota hai.

Jab Business kisi Supplier se Goods Purchase karta hai, to Transaction ko Purchase Voucher mein Record kiya jata hai.

Example:

XYZ Traders ne ARMAN Suppliers se ₹10,000 ka Goods Credit par Purchase kiya.

• Supplier: ARMAN Suppliers
• Purchase Amount: ₹10,000
• GST Rate: 18%
• CGST: ₹900
• SGST: ₹900
• Total Invoice Amount: ₹11,800

Is Transaction ko Purchase Voucher mein Record kiya jayega, Agar applicable GST rules aur transaction details is treatment ko support karti hain.

What Is a Sales Voucher in Tally Prime?

Sales Voucher ka use business mein goods ya services sell karne ki entry record karne ke liye hota hai.

Jab business customer ko goods ya services sell karta hai, to transaction ko Sales Voucher mein record kiya jata hai.

Example:

ABC Traders ne ARMAN Traders ko ₹20,000 ka goods credit par sale kiya.

• Customer: ARMAN Traders
• Sales Amount: ₹20,000
• GST Rate: 18%
• CGST: ₹1,800
• SGST: ₹1,800
• Total Invoice Amount: ₹23,600

Is Transaction ko Sales Voucher mein Record kiya jayega, provided the applicable GST treatment is CGST and SGST.

Purchase Voucher and Sales Voucher Difference

Basis	Purchase Voucher	Sales Voucher
Purpose	Goods/services purchase record karna	Goods/services sales record karna
Party	Supplier	Customer
Main Ledger	Purchase Ledger	Sales Ledger
GST Ledger	Input CGST/SGST/IGST, as applicable	Output CGST/SGST/IGST, as applicable
Example	Goods purchased ₹10,000	Goods sold ₹20,000
Voucher Shortcut	F9	F8

Note: Tally Prime mein voucher shortcuts default configuration aur version ke according vary kar sakte hain.

Ledgers Required for Purchase and Sales Entry

Purchase aur Sales Voucher Entry karne se Pehle Required Ledgers Create karna important hai.

Purchase Entry ke liye

1. Supplier Ledger: ARMAN Suppliers
   Under: Sundry Creditors
2. Purchase Ledger: Local Purchase
   Under: Purchase Accounts
3. Input CGST Ledger: CGST input tax
   Under: Duties & Taxes; tax type: GST; tax type/subtype configuration applicable to input tax
4. Input SGST Ledger: SGST input tax
   Under: Duties & Taxes; tax type: GST; tax type/subtype configuration applicable to input tax

Sales Entry ke liye

1. Customer Ledger: ARMAN Traders
   Under: Sundry Debtors
2. Sales Ledger: Local Sales
   Under: Sales Accounts
3. Output CGST Ledger: CGST output tax
   Under: Duties & Taxes; tax type: GST; tax type/subtype configuration applicable to output tax
4. Output SGST Ledger: SGST output tax
   Under: Duties & Taxes; tax type: GST; tax type/subtype configuration applicable to output tax

Important: GST ledgers aur party/company GST details ko correctly configure karein. Tally Prime mein GST calculation inventory items, accounting ledgers, voucher mode aur company settings ke basis par bhi ho sakti hai.

How to Create a Purchase Ledger

Purchase Ledger create karne ke liye:

1. Tally Prime open karein.
2. Gateway of Tally par jayein.
3. Create option select karein.
4. Ledger select karein.
5. Ledger Name mein Local Purchase enter karein.
6. Under mein Purchase Accounts select karein.
7. Required GST-Related details applicable hone par Configure karein.
8. Ctrl + A press karke save karein.

Ab aap Purchase Voucher mein is ledger ko select kar sakte hain.

How to Create a Sales Ledger

Sales Ledger create karne ke steps:

1. Tally Prime open karein.
2. Create → Ledger select karein.
3. Ledger Name mein Local Sales enter karein.
4. Under mein Sales Accounts select karein.
5. Applicable GST details configure karein.
6. Ctrl + A press karke save karein.

Ab Sales Voucher mein Local Sales ledger select kiya ja sakta hai.

Purchase Voucher Entry in Tally Prime: Step by Step

Ab hum ek practical example se Purchase Voucher entry samjhenge.

Transaction Details

ABC Traders ne ARMAN Suppliers se ₹10,000 ka taxable Goods Purchase kiya. GST rate 18% hai aur Transaction intra-state hai.

Particulars	Amount
Purchase Value	₹10,000
CGST @ 9%	₹900
SGST @ 9%	₹900
Total Invoice	₹11,800

Step 1- Purchase Voucher Open Karein

• Gateway of Tally par jayein.
• Vouchers open karein.
• F9 press karke Purchase Voucher select karein.

Step 2- Supplier Details Enter Karein

• Party A/c Name mein ARMAN Suppliers select karein.
• Supplier invoice number enter karein.
• Supplier invoice date verify karein.
• Applicable purchase ledger ya item details select karein.

Step 3- Purchase Details Enter Karein

Accounting Invoice mode mein Purchase Ledger select karein. Item Invoice mode mein applicable stock item, quantity, rate aur amount enter karein.

Example:

• Purchase Ledger: Local Purchase
• Amount: ₹10,000

Step 4- GST Ledgers Enter Karein

Agar aapke voucher configuration mein manual tax ledger entry required hai, to:

• Input CGST: ₹900
• Input SGST: ₹900

Agar GST automatically calculate ho raha hai, to duplicate tax entries add na karein.

Step 5- Invoice Total Check Karein

Total invoice amount ₹11,800 hona chahiye.

Step 6- Voucher Save Karein

Voucher details verify karke Ctrl + A press karein, ya available save option use karein.

Result: Purchase transaction Tally Prime mein record ho jayega.

Purchase Voucher Accounting Entry

Upar diye gaye credit purchase example ki basic accounting entry:

Account	Debit	Credit
Purchase Account	₹10,000	—
Input CGST	₹900	—
Input SGST	₹900	—
XYZ Suppliers	—	₹11,800
Total	₹11,800	₹11,800

Ye entry tab applicable hai jab input GST ko accounting books mein separately recognize kiya ja raha ho aur input tax credit treatment applicable ho.

Sales Voucher Entry in Tally Prime: Step by Step

Ab Sales Voucher ki practical entry samjhte hain.

Transaction Details

ABC Traders ne ARMAN Traders ko ₹20,000 ka taxable goods credit par sell kiya. GST rate 18% hai aur transaction intra-state hai.

Particulars	Amount
Sales Value	₹20,000
CGST @ 9%	₹1,800
SGST @ 9%	₹1,800
Total Invoice	₹23,600

Step 1: Sales Voucher Open Karein

• Gateway of Tally par jayein.
• Vouchers open karein.
• F8 press karke Sales Voucher select karein.

Step 2: Customer Details Enter Karein

• Party A/c Name mein ARMAN Traders select karein.
• Customer invoice details enter karein.
• Sales invoice date verify karein.

Step 3: Sales Details Enter Karein

Accounting Invoice mode mein Sales Ledger select karein. Item Invoice mode mein stock item, quantity aur rate enter karein.

Example:

• Sales Ledger: Local Sales
• Amount: ₹20,000

Step 4: Output GST Enter/Verify Karein

Agar manual tax ledger entry required hai:

• Output CGST: ₹1,800
• Output SGST: ₹1,800

Agar Tally Prime configured GST details ke basis par tax calculate karta hai, to tax amount verify karein aur duplicate tax entries na karein.

Step 5: Invoice Total Verify Karein

Total invoice amount ₹23,600 hona chahiye.

Step 6: Voucher Save Karein

Details verify karne ke baad Ctrl + A press karein ya save option use karein.

Result: Sales transaction Tally Prime mein record ho jayega.

Sales Voucher Accounting Entry

Credit Sales ki Basic Accounting entry:

Account	Debit	Credit
ARMAN Traders	₹23,600	—
Sales Account	—	₹20,000
Output CGST	—	₹1,800
Output SGST	—	₹1,800
Total	₹23,600	₹23,600

Ye example intra-state taxable supply ke liye hai. Inter-state supply mein applicable conditions ke according IGST use ho sakta hai.

Local Purchase vs Interstate Purchase

Local Purchase

Jab Supplier aur buyer same state mein hote hain aur supply intra-state classify hoti hai, to generally CGST aur SGST apply hote hain.

Example:

• Taxable Value: ₹10,000
• CGST @ 9%: ₹900
• SGST @ 9%: ₹900
• Total: ₹11,800

Interstate Purchase

Jab Supply Inter-State Classify hoti hai, to applicable Conditions ke according IGST Apply hota hai.

Example:

• Taxable Value: ₹10,000
• IGST @ 18%: ₹1,800
• Total: ₹11,800

Actual GST treatment place of supply, supplier/customer details aur applicable GST rules par depend karta hai.

Local Sales vs Interstate Sales

Local Sales

Intra-state taxable sale mein generally CGST aur SGST apply hote hain.

Example: ₹20,000 + CGST ₹1,800 + SGST ₹1,800 = ₹23,600.

Interstate Sales

Inter-state taxable sale mein applicable conditions ke according IGST apply ho sakta hai.

Example: ₹20,000 + IGST ₹3,600 = ₹23,600.

Purchase and Sales Voucher Shortcut Keys

Shortcut	Use
F9	Purchase Voucher
F8	Sales Voucher
F2	Change Voucher Date in supported voucher screens
Alt + C	Create Ledger/Master during voucher entry, where supported
Ctrl + A	Accept/Save screen in many Tally Prime screens
Esc	Back/Exit from current screen

Shortcut behavior screen, configuration aur Tally Prime version ke according vary kar sakta hai.

Common Mistakes in Purchase and Sales Entry

1. Wrong GST Rate

Invoice par applicable GST rate check kiye bina entry na karein.

2. Wrong Party Ledger

Supplier ko purchase transaction mein aur customer ko sales transaction mein correctly select karein.

3. Wrong Invoice Date

Original invoice date enter karein aur reporting period verify karein.

4. Wrong GST Type

Intra-state aur inter-state supply ke according applicable tax type verify karein.

5. Duplicate GST Entry

Automatic GST calculation active hone par tax ledger manually dobara enter karne se bachein.

6. Wrong Purchase or Sales Ledger

Purchase transaction mein suitable Purchase Account aur sales transaction mein suitable Sales Account select karein.

7. Incorrect Stock Quantity

Item Invoice mode mein quantity, unit of measurement aur rate verify karein.

8. Invoice Total Mismatch

Tally total ko original supplier/customer invoice se match karein.

How to Check Purchase and Sales Reports

Entry save karne ke baad reports check karna important hai.

Purchase Register

Purchase transactions ko review karne ke liye Purchase Register ya relevant purchase reports open karein.

Check karein:

• Supplier Name
• Voucher Date
• Invoice Number
• Purchase Amount
• GST Amount
• Total Amount

Sales Register

Sales transactions ko review karne ke liye Sales Register ya relevant sales reports open karein.

Check karein:

• Customer Name
• Invoice Number
• Sales Value
• GST Amount
• Total Invoice Amount

GST Reports

GST reports mein tax details, taxable values aur relevant return data verify karein. Filing se pehle invoices aur applicable GST rules ke saath reconciliation karein.

Report names aur navigation Tally Prime version aur enabled features ke according differ kar sakte hain.

Practice Questions

Practice ke liye neeche diye gaye transactions Tally Prime mein enter karein.

Question 1: Purchase Entry

ABC Traders ne Mohan Suppliers se ₹15,000 ka taxable goods credit par purchase kiya. GST rate 18% hai aur supply intra-state hai.

Calculate:

• Purchase Value
• CGST
• SGST
• Total Invoice Amount

Answer:

• Purchase Value: ₹15,000
• CGST @ 9%: ₹1,350
• SGST @ 9%: ₹1,350
• Total: ₹17,700

Question 2: Sales Entry

Arman Traders ne Rohan Enterprises ko ₹25,000 ka taxable goods credit par sell kiya. GST rate 18% hai aur supply intra-state hai.

Answer:

• Sales Value: ₹25,000
• CGST @ 9%: ₹2,250
• SGST @ 9%: ₹2,250
• Total: ₹29,500

Question 3: Interstate Purchase

Arman Traders ne another state ke supplier se ₹12,000 ka taxable goods purchase kiya. Applicable IGST rate 18% hai.

Answer:

• Purchase Value: ₹12,000
• IGST: ₹2,160
• Total: ₹14,160

Note: Examples learning purpose ke liye hain. Actual GST treatment transaction-specific rules aur eligibility par depend karega.

Frequently Asked Questions (FAQs)

Q1. Tally Prime mein Purchase Voucher ka shortcut key kya hai?

Purchase Voucher ka default shortcut generally F9 hai.

Q2. Tally Prime mein Sales Voucher ka shortcut key kya hai?

Sales Voucher ka default shortcut generally F8 hai.

Q3. Purchase Voucher aur Sales Voucher mein kya difference hai?

Purchase Voucher goods/services ki purchase record karta hai, jabki Sales Voucher goods/services ki sale record karta hai.

Q4. Purchase Entry mein kaun se ledgers use hote hain?

Generally supplier ledger, purchase ledger aur applicable input GST ledgers use hote hain. Exact setup transaction aur voucher mode par depend karta hai.

Q5. Sales Entry mein kaun se ledgers use hote hain?

Generally customer ledger, sales ledger aur applicable output GST ledgers use hote hain.

Q6. Local Purchase mein kaun sa GST lagta hai?

Eligible intra-state taxable supply mein generally CGST aur SGST apply hote hain.

Q7. Interstate Sales mein kaun sa GST lagta hai?

Applicable inter-state taxable supply mein generally IGST apply hota hai.

Q8. Kya Tally Prime automatically GST calculate kar sakta hai?

Haan, correct company GST setup, party details, item/ledger configuration aur applicable tax details ke saath Tally Prime GST calculate kar sakta hai.

Q9. Purchase aur Sales entry save karne ke baad kya check karna chahiye?

Voucher date, party name, invoice number, taxable value, GST amount aur total invoice amount verify karein.

Q10. Kya accounting students ke liye Purchase aur Sales Voucher important hain?

Haan, ye practical accounting ke basic concepts hain aur accounting, billing, GST aur MIS-related work mein useful hain.

Conclusion

Tally Prime mein Purchase aur Sales Voucher Entry accounting ka important part hai. Purchase Voucher mein purchase transactions record hote hain, aur Sales Voucher mein sales transactions record hote hain.

Correct party ledger, purchase/sales ledger, invoice details aur GST configuration se accurate accounting records maintain karna easier ho jata hai.

Regular practice se aap Tally Prime mein purchase invoices, sales invoices aur GST-related transactions confidently record kar sakte hain.

Disclaimer: This article is for Educational Purposes only. Actual accounting entries and GST treatment depend on transaction details and applicable rules. Please verify Relevant Records and GST Requirements before filing Returns.

Author: Arman Khan
Website: Arman Skill Pro