Purchase Voucher in Tally

A Purchase Voucher in Tally is used to record the purchase of goods or services by a business. It helps maintain accurate records of purchases, suppliers, GST, and outstanding amounts payable to creditors.

A purchase transaction can be recorded for cash purchases as well as credit purchases. When goods are purchased on credit, the supplier is generally recorded under Sundry Creditors, and if Bill-wise Details are enabled, the supplier’s invoice number and credit period can also be recorded.

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Voucher Mode in Tally

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

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

For a credit purchase, the basic accounting structure is:

Purchase A/c → Debit

Input GST A/c → Debit

Supplier/Sundry Creditor → Credit

The exact GST ledgers depend on whether the purchase is intra-state or inter-state.

How to Create a Purchase Voucher in Tally ?

Open your company in Tally and go to:

Gateway of Tally → Vouchers → F9: Purchase

Select the appropriate voucher mode if required.

Purchase Voucher — Accounting Example

Example 1 — Purchase with CGST + SGST

Question:

On 01/04/2026, purchased goods worth ₹5,000 from Larsen & Toubro Limited on credit for 10 days, where GST on goods was 18%, with Bill No. PUR/01/85.

Calculation

GST Rate = 18%

Since this is an intra-state purchase, GST is divided equally:

• CGST = 18% ÷ 2 = 9%
• SGST = 18% ÷ 2 = 9%

Particulars	Amount
Purchase Value	₹5,000
CGST @ 9%	₹450
SGST @ 9%	₹450
Total Invoice Value	₹5,900

Tally Dr./Cr. Entry

Particulars	Dr. (₹)	Cr. (₹)
Purchase A/c	5,000	—
Input CGST A/c	450	—
Input SGST A/c	450	—
Larsen & Toubro Limited	—	5,900
Total	5,900	5,900

Explanation:
The goods cost ₹5,000, so the Purchase A/c is debited by ₹5,000. Because the purchase is intra-state, the 18% GST is split into 9% CGST and 9% SGST. Both input tax amounts are debited because they are tax credits available to the business. The supplier is credited with the complete invoice amount of ₹5,900 because the purchase is on credit.

Example 2 — Purchase with IGST

Question:

On 18/04/2026, purchased goods worth ₹25,000 from Dabur India Limited on credit for 10 days, where GST on goods was 28%, with Bill No. PUR/08/92.

Assume this is an inter-state purchase.

Calculation

GST Rate = 28%

For an inter-state purchase, the entire GST is charged as IGST.

IGST = ₹25,000 × 28% = ₹7,000

Particulars	Amount
Purchase Value	₹25,000
IGST @ 28%	₹7,000
Total Invoice Value	₹32,000

Tally Dr./Cr. Entry

Particulars	Dr. (₹)	Cr. (₹)
Purchase A/c	25,000	—
Input IGST A/c	7,000	—
Dabur India Limited	—	32,000
Total	32,000	32,000

Explanation:
The purchase value is ₹25,000, so Purchase A/c is debited by ₹25,000. Since this is an inter-state purchase, the complete 28% GST is charged as IGST, which comes to ₹7,000. Input IGST is therefore debited by ₹7,000. The supplier’s account is credited with the full invoice amount of ₹32,000.

Easy Rule to Remember 🧠

Type of Purchase	GST Treatment
Intra-State	CGST + SGST
Inter-State	IGST

So:

18% Intra-State → CGST 9% + SGST 9%

28% Inter-State → IGST 28%

And in both cases:

Purchase Value + GST = Amount Payable to Sundry Creditor ✅

Important Points to Remember

• Use Purchase Voucher to record purchase transactions.
• Credit purchases are generally recorded against Sundry Creditors.
• Purchase A/c is debited for the purchase value.
• Applicable Input GST ledgers are debited.
• The supplier’s ledger is credited for the total amount payable.
• Use CGST + SGST for applicable intra-state purchases.
• Use IGST for applicable inter-state purchases.
• Use Bill-wise Details for credit purchases when tracking individual supplier invoices.
• Select New Ref when recording a new supplier invoice.
• Enter the correct bill number and credit period.
• Always verify the total invoice amount before saving the voucher.
• Inventory details are required only when the transaction is being recorded with stock/inventory information.