Sales Voucher in Tally

A Sales Voucher in Tally is used to record the sale of goods or services made by a business. It records important details such as the customer, sales value, GST, invoice number, payment terms, and outstanding amount.

A sales transaction can be recorded for cash sales as well as credit sales. When goods or services are sold on credit, the customer is generally recorded under Sundry Debtors. If Bill-wise Details are enabled, the customer’s invoice number, credit period, and due date can also be recorded.

Example

Suppose a business sells goods worth ₹6,000 to Tata Consumer Products Limited on credit for 10 days, with GST at 18%.

The Sales Voucher records:

• Sales value — ₹6,000
• Output CGST — ₹540
• Output SGST — ₹540
• Total invoice value — ₹7,080
• Customer — Tata Consumer Products Limited
• Invoice No. — SAL/01/85
• Credit Period — 10 Days

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Why is a Sales Voucher Used?

A Sales Voucher is used to record and manage:

• Sale of goods
• Sale of services
• Cash sales
• Credit sales
• Output GST
• Customer invoices
• Bill-wise outstanding amounts
• Credit periods and due dates
• Sales-related accounting records

It helps a business maintain accurate records of sales revenue, GST liability, customer balances, and outstanding receivables.

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Voucher Mode in Tally

In Tally, a Sales Voucher can be entered using Voucher Mode or Item Invoice/Accounting Invoice, depending on the type of transaction and the business requirements.

For accounting practice, Dr./Cr. Voucher Mode is particularly useful for understanding the accounting effect of a sales transaction.

For a credit sale, the basic accounting structure is:

Sundry Debtor → Debit

Sales A/c → Credit

Output GST A/c → Credit

The applicable GST ledgers depend on whether the sale is intra-state or inter-state.

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How to Create a Sales Voucher in Tally

Open the Sales Voucher

Open the company in Tally and go to:

Gateway of Tally → Vouchers → F8: Sales

Select the appropriate voucher mode if required.

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Example 1 — Sales with CGST + SGST

Question

On 01/04/2026, sold goods worth ₹6,000 to Tata Consumer Products Limited on credit for 10 days, where GST on goods was 18%, with Invoice No. SAL/01/85.

Assume this is an intra-state sale.

GST Calculation

GST = 18%

For an intra-state sale:

• CGST = 9%
• SGST = 9%

Particulars	Amount
Sales Value	₹6,000
CGST @ 9%	₹540
SGST @ 9%	₹540
Total Invoice Value	₹7,080

Tally Dr./Cr. Entry

Particulars	Dr. (₹)	Cr. (₹)
Tata Consumer Products Limited	7,080	—
Sales A/c	—	6,000
Output CGST A/c	—	540
Output SGST A/c	—	540
Total	7,080	7,080

Bill-wise Details

Field	Entry
Customer	Tata Consumer Products Limited
Type	New Ref
Invoice No.	SAL/01/85
Invoice Amount	₹7,080
Credit Period	10 Days
Due Date	11/04/2026

Explanation

Because the goods were sold on credit, the customer becomes a Sundry Debtor. Therefore, the customer’s account is debited with the complete invoice amount of ₹7,080.

The actual sales value is ₹6,000, so Sales A/c is credited by ₹6,000.

Since this is an intra-state sale, the 18% GST is divided equally:

CGST = ₹6,000 × 9% = ₹540

SGST = ₹6,000 × 9% = ₹540

Both Output CGST and Output SGST are therefore credited.

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Example 2 — Sales with IGST

Question

On 18/04/2026, sold goods worth ₹26,000 to Reliance Retail Ventures Limited on credit for 10 days, where GST on goods was 28%, with Invoice No. SAL/08/92.

Assume this is an inter-state sale.

GST Calculation

GST = 28%

For an inter-state sale, the complete GST is charged as IGST.

IGST = ₹26,000 × 28% = ₹7,280

Particulars	Amount
Sales Value	₹26,000
IGST @ 28%	₹7,280
Total Invoice Value	₹33,280

Tally Dr./Cr. Entry

Particulars	Dr. (₹)	Cr. (₹)
Reliance Retail Ventures Limited	33,280	—
Sales A/c	—	26,000
Output IGST A/c	—	7,280
Total	33,280	33,280

Bill-wise Details

Field	Entry
Customer	Reliance Retail Ventures Limited
Type	New Ref
Invoice No.	SAL/08/92
Invoice Amount	₹33,280
Credit Period	10 Days
Due Date	28/04/2026

Explanation

This is an inter-state sale, so GST is charged as IGST rather than CGST and SGST.

The sales value of ₹26,000 is credited to Sales A/c.

IGST is calculated as:

₹26,000 × 28% = ₹7,280

Therefore, Output IGST A/c is credited by ₹7,280.

Because the sale is on credit, Reliance Retail Ventures Limited, which is a Sundry Debtor, is debited with the complete invoice amount:

₹26,000 + ₹7,280 = ₹33,280

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Quick Rule to Remember 🧠

Type of Sale	Accounting Treatment
Intra-State Sale	Output CGST + Output SGST
Inter-State Sale	Output IGST

Credit Sales Formula

Sundry Debtor → Dr.

Sales A/c → Cr.

Output GST → Cr.

So, boss, the easiest way for students to remember it is:

Purchase: Input GST is Debit
Sales: Output GST is Credit

And:

Intra-State → CGST + SGST
Inter-State → IGST

Important Points to Remember

• Use Sales Voucher to record sales transactions.
• Credit sales are generally recorded against Sundry Debtors.
• Customer/Sundry Debtor is debited for the total invoice amount.
• Sales A/c is credited for the sales value.
• Applicable Output GST ledgers are credited.
• Use CGST + SGST for applicable intra-state sales.
• Use IGST for applicable inter-state sales.
• Use Bill-wise Details for credit sales when tracking individual customer invoices.
• Select New Ref when recording a new sales invoice.
• Enter the correct invoice number and credit period.
• Always verify the total invoice amount before saving the voucher.
• Inventory details are required only when the sales transaction is being recorded with stock/inventory information.