What is a Purchase Voucher?
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.
Example
Suppose a business purchases goods worth ₹5,000 from Larsen & Toubro Limited on credit for 10 days and GST is applicable at 18%.
The Purchase Voucher records:
- Purchase value — ₹5,000
- Input CGST — ₹450
- Input SGST — ₹450
- Total payable to supplier — ₹5,900
- Supplier — Larsen & Toubro Limited
- Bill No. — PUR/01/85
- Credit Period — 10 Days
Why is a Purchase Voucher Used?
A Purchase Voucher is useful for recording and managing:
- Purchase of goods
- Purchase of services
- Cash purchases
- Credit purchases
- Input GST
- Supplier invoices
- Bill-wise outstanding amounts
- Credit periods and due dates
- Purchase-related accounting records
It also helps the business track how much is payable to each supplier.
Purchase Voucher 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 the Purchase Voucher
Open your company in Tally and go to:
Gateway of Tally → Vouchers → F9: Purchase
Select the appropriate voucher mode if required.
Enter the Purchase Date
Enter the date on which the purchase transaction actually took place.
For example:
01/04/2026
The voucher date should normally match the date mentioned on the supplier’s invoice.
Select the Supplier Ledger
Select the supplier from the list of Sundry Creditors.
For example:
Larsen & Toubro Limited
The supplier ledger is credited when the purchase is made on credit.
Enter the Purchase Ledger
Select the appropriate Purchase Ledger and enter the value of goods purchased.
For example:
Purchase A/c — ₹5,000
The Purchase Account is debited because the business has incurred a purchase expense/cost or acquired goods for resale.
Enter GST Details
If GST applies to the purchase, enter the appropriate Input GST ledgers.
Intra-State Purchase
For an intra-state purchase, GST is divided into:
- Input CGST
- Input SGST
For example, if GST is 18%:
CGST = 9%
SGST = 9%
On ₹5,000:
CGST = ₹450
SGST = ₹450
Inter-State Purchase
For an inter-state purchase, the entire GST is recorded as Input IGST.
For example, at 28% GST on ₹25,000:
IGST = ₹7,000
Enter Bill-wise Details
For a credit purchase, enable and enter the Bill-wise Details for the supplier.
Select:
New Ref
Then enter the supplier’s invoice/bill number.
For example:
Bill No.: PUR/01/85
Enter the credit period:
10 Days
Tally can then calculate the corresponding due date based on the voucher date and credit period.
Check the Total Amount
Before accepting the voucher, verify that:
Purchase Value + Input GST = Total Supplier Payable
For example:
| Particulars | Amount |
|---|---|
| Purchase | ₹5,000 |
| Input CGST | ₹450 |
| Input SGST | ₹450 |
| Total | ₹5,900 |
The supplier’s ledger will therefore be credited with ₹5,900.
Save the Purchase Voucher
After checking all details, accept/save the voucher.
The transaction will then be recorded in Tally and will affect the relevant:
- Purchase accounts
- Input GST accounts
- Supplier ledger
- Outstanding/payables
- Financial reports
Purchase Voucher — Accounting Example
Transaction
On 01/04/2026, purchased goods worth ₹5,000 from Larsen & Toubro Limited on credit for 10 days. GST is applicable at 18%. Bill No. PUR/01/85.
Accounting 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 |
Bill-wise Details
| Details | Information |
|---|---|
| Supplier | Larsen & Toubro Limited |
| Bill No. | PUR/01/85 |
| Reference Type | New Ref |
| Credit Period | 10 Days |
| Due Date | 11/04/2026 |
| Invoice Amount | ₹5,900 |
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.
Quick Summary
Purchase Voucher = Recording a Purchase Transaction in Tally
Credit Purchase:
Purchase A/c → Dr.
Input GST → Dr.
Sundry Creditor → Cr.
Bill-wise Details → New Ref → Bill No. → Credit Period