What is a Sales Voucher?
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
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.
Sales Voucher 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.
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.
Enter the Sales Date
Enter the date on which the sale actually took place.
For example:
01/04/2026
The voucher date should normally match the date mentioned on the sales invoice.
Select the Customer Ledger
Select the customer from the list of Sundry Debtors.
For example:
Tata Consumer Products Limited
For a credit sale, the customer’s ledger is debited with the total invoice amount.
Enter the Sales Ledger
Select the appropriate Sales Ledger and enter the value of goods or services sold.
For example:
Sales A/c — ₹6,000
The Sales Account is credited because the business has earned sales revenue.
Enter GST Details
If GST applies to the sale, select the appropriate Output GST ledgers.
Intra-State Sale
For an intra-state sale, GST is divided into:
- Output CGST
- Output SGST
For example, if GST is 18%:
CGST = 9%
SGST = 9%
On ₹6,000:
CGST = ₹540
SGST = ₹540
Inter-State Sale
For an inter-state sale, the complete GST is recorded as Output IGST.
For example, at 28% GST on ₹26,000:
IGST = ₹7,280
Enter Bill-wise Details
For a credit sale, enter the customer’s invoice details under Bill-wise Details.
Select:
New Ref
Then enter the invoice number.
For example:
Invoice No.: SAL/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 Invoice Amount
Before accepting the voucher, verify:
Sales Value + Output GST = Total Invoice Amount
For example:
| Particulars | Amount |
|---|---|
| Sales | ₹6,000 |
| Output CGST | ₹540 |
| Output SGST | ₹540 |
| Total Invoice Amount | ₹7,080 |
The customer’s ledger will therefore be debited with ₹7,080.
Save the Sales Voucher
After checking all the details, accept/save the voucher.
The transaction will then be recorded in Tally and will affect the relevant:
- Sales accounts
- Output GST accounts
- Customer ledger
- Outstanding/receivables
- Financial reports
Sales Voucher — Accounting Example
Transaction
On 01/04/2026, sold goods worth ₹6,000 to Tata Consumer Products Limited on credit for 10 days. GST is applicable at 18%. Invoice No. SAL/01/85.
Accounting 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
| Details | Information |
|---|---|
| Customer | Tata Consumer Products Limited |
| Invoice No. | SAL/01/85 |
| Reference Type | New Ref |
| Credit Period | 10 Days |
| Due Date | 11/04/2026 |
| Invoice Amount | ₹7,080 |
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.
Quick Summary
Sales Voucher = Recording a Sales Transaction in Tally
For a Credit Sale:
Sundry Debtor → Dr.
Sales A/c → Cr.
Output GST → Cr.
Bill-wise Details → New Ref → Invoice No. → Credit Period
Remember
Purchase: Input GST → Debit
Sales: Output GST → Credit
Intra-State: CGST + SGST
Inter-State: IGST