Purchase Voucher — Recording Supplier Invoices

Step-by-step Purchase voucher F9 for Sunrise Retail's April 5 TechWorld phone purchase with GST

Module 9 of 31 — Tally Prime. The Purchase voucher (F9) in Invoice Mode — entering Sunrise Retail's April 5 purchase from TechWorld Distributors with inventory, IGST, and bill-wise tracking. 50 minutes.

Prerequisites: Module 5 — Ledger Creation

Learning Objectives

Enter a purchase invoice in Tally with inventory and GST details
Understand the difference between voucher mode and invoice mode in purchases
Link purchase to a supplier's invoice number for bill-wise tracking
Record Sunrise Retail's April 5 purchase from TechWorld Distributors (IGST)
Verify the purchase appears correctly in GSTR-2 data and stock reports

Purchase Voucher Overview

A Purchase voucher (F9) records the receipt of goods from a supplier along with the corresponding financial liability. When entered in invoice mode with inventory details, it simultaneously:

Increases stock quantity in your godown
Creates a payable to the supplier
Records input GST tax credit available

// In Tally Prime
Gateway of Tally → Vouchers → F9 (Purchase)

Two Entry Modes

Voucher Mode (traditional accounting view):

Dr: Purchase Accounts   — for the goods value
Dr: Input Tax Ledger    — for GST amount
Cr: Supplier Ledger     — total including GST

Invoice Mode (recommended — mirrors actual invoice layout):

Enter stock items line by line
GST auto-calculated from stock item rates
Suitable for businesses with inventory

To toggle: F12 → set "Use Invoice Mode for Purchase Vouchers: Yes`

Purchase Voucher — Step-by-Step (Invoice Mode)

ASCII Screen: Purchase Voucher Opening

┌──────────────────────────────────────────────────────────────┐
│  Tally Prime              Sunrise Retail Pvt Ltd   05-Apr-25 │
│                                   Purchase  No. 1            │
├──────────────────────────────────────────────────────────────┤
│                                                               │
│  Supplier Invoice No : TW-2025-0183                          │
│  Party Account Name  : TechWorld Distributors Pvt Ltd        │
│                                                               │
│  Name of Item         │ Qty  │ Rate  │ Amount                │
│  ─────────────────────────────────────────────────────────── │
│  Samsung Phone (M X)  │  100 │12,000 │12,00,000              │
│                                                               │
│  ─────────────────────────────────────────────────────────── │
│  GST Type: Interstate (MH → TS)                              │
│  IGST @ 18%:                     ₹2,16,000                  │
│  ─────────────────────────────────────────────────────────── │
│  Invoice Total:                  ₹14,16,000                  │
│                                          Accept ? (Ctrl+A)   │
└──────────────────────────────────────────────────────────────┘

Step 1 — Basic Details

// In Tally Prime
F9  →  Purchase voucher opens (Invoice Mode)
F2 → 05042025 → Enter         (date: 05-Apr-2025)

Supplier Invoice No (Ref field): TW-2025-0183
Party Account Name: TechWorld Distributors Pvt Ltd → Enter

Tally opens the supplier's bill settlement screen:

Maintain bill-wise: Yes
Bill Reference: TW-2025-0183
Type: New Ref
→ Press Enter (amount fills after items)

Step 2 — Stock Item Details

Stock Item: Samsung Phone (Model X) → Enter
Quantity: 100
Unit: Nos
Rate: ₹12,000
Amount: ₹12,00,000  (auto-calculated: 100 × 12,000)

Press Enter → next item row (or press Tab/Enter past empty row)

Step 3 — GST Details (Auto-Computed)

Tally looks up the GST rate from the stock item master:

GST Type: Interstate
Place of Supply: Telangana (36)   (auto from company)
Supplier State: Maharashtra (27)  (auto from TechWorld ledger)
→ Different states: IGST applies

IGST @ 18% on ₹12,00,000 = ₹2,16,000

GST summary at bottom of purchase voucher:

Taxable Value:  ₹12,00,000
IGST @ 18%:     ₹2,16,000
Invoice Total:  ₹14,16,000

Step 4 — Ledger Details (Auto-Mapped by Tally)

Mobile Phone Purchases:     ₹12,00,000  Dr
Input IGST:                 ₹2,16,000   Dr
TechWorld Distributors:    ₹14,16,000  Cr

Step 5 — Narration and Save

Narration: Purchase of 100 Samsung phones — TechWorld inv TW-2025-0183
→ Ctrl+A to save

Tally assigns voucher number: Purchase-1 | TechWorld outstanding: ₹14,16,000 | Stock: 100 Nos added

Complete Purchase Entry — Key Sequence

// In Tally Prime — full sequence for the April 5 TechWorld purchase
F9                                    (open Purchase voucher)
F2 → 05042025 → Enter                 (set date)
TW-2025-0183 → Tab                    (supplier invoice ref)
TechWorld → Enter                     (select party from dropdown)
New Ref → TW-2025-0183 → Enter        (bill-wise: New Ref)
Samsung Phone (Model X) → Enter       (stock item)
100 → Tab                             (quantity)
12000 → Tab                           (rate — amount auto-calculates)
Enter (skip more items)
Ctrl+A                                (save — IGST auto-computed)

Verification After Entry

Check 1 — Stock Report:

// In Tally Prime
Alt+G → "Stock Summary" → Enter
→ Samsung Phone (Model X): 100 Nos @ ₹12,000 = ₹12,00,000

Check 2 — Supplier Outstanding:

// In Tally Prime
Alt+G → "Outstandings" → Payables
→ TechWorld Distributors: ₹14,16,000 | Due: 19-May-2025 (45 days)

Check 3 — ITC Available:

// In Tally Prime
Alt+G → "GSTR-3B" → Enter
→ Section 4(A)(5): Input IGST ₹2,16,000 auto-populated

Check 4 — Trial Balance:

// In Tally Prime
Alt+G → "Trial Balance" → Enter
Dr: Mobile Phone Purchases  ₹12,00,000
Dr: Input IGST              ₹2,16,000
Cr: TechWorld Distributors  ₹14,16,000

Voucher vs Invoice Mode — When to Use Which

Scenario	Recommended Mode
Buying goods for stock (inventory-tracked)	Invoice Mode
Buying expense items (no stock tracking)	Voucher Mode
Service purchase (rent, professional fees)	Voucher Mode
Purchase returns	Credit Note (Alt+F9) — references original purchase

Common Errors in Purchase Entry

Error	Effect	Fix
Wrong supplier GSTIN in ledger	Wrong ITC in GSTR-2B	Alter ledger → correct GSTIN
Wrong stock rate	Incorrect stock valuation, P&L wrong	Alter voucher → correct rate
No reference number	Outstanding report won't match supplier's statement	Alter voucher → add Ref
Wrong GST rate (e.g. 12% instead of 18%)	Under-claims ITC	Alter voucher or enter separately
Wrong godown selected	Stock appears in wrong location	Alter → change godown

Practice Exercise

Exercise 1: Sunrise Retail buys 20 laptop bags (HSN 4202, 18% GST) from Office Supplies Bangalore (GSTIN: 29AAACO1234F1ZP) at ₹1,500 each on April 16. Record the purchase.

Show Solution

// In Tally Prime
F9 (Purchase)
F2 → 16042025 → Enter
Ref: OS-2025-0789 (supplier invoice number)
Party: Office Supplies Bangalore → Enter
New Ref: OS-2025-0789 → Enter

Stock Item: Laptop Bag
  HSN: 4202 | Qty: 20 | Rate: 1,500 | Amount: 30,000

GST: Interstate (Karnataka → Telangana) → IGST 18%
  IGST = ₹30,000 × 18% = ₹5,400
  Invoice Total: ₹35,400

Entries auto-mapped:
  Dr: Laptop Bag Purchases      ₹30,000
  Dr: Input IGST                ₹5,400
  Cr: Office Supplies Bangalore ₹35,400

Narration: 20 laptop bags from Office Supplies Bangalore
Ctrl+A

Exercise 2: TechWorld's invoice shows the phone rate as ₹12,500 (not ₹12,000 as entered). Sneha notices on April 10. How does she correct the purchase voucher?

Show Solution

// In Tally Prime
Alt+G → "Day Book" → Enter
→ Find 05-Apr-2025 → Purchase-1 → Enter to open

Change:
  Rate: 12,500  (was 12,000)
  Amount: 12,50,000  (auto-recalculates)
  IGST: 2,25,000  (18% of 12,50,000)
  TechWorld outstanding: 14,75,000  (corrected)

→ Ctrl+A to save changes

Effect: Stock value updates to ₹12,50,000; Input IGST increases by ₹9,000; TechWorld outstanding increases by ₹59,000.

Key Terms

Term	Meaning
Purchase Voucher (F9)	Records purchase from supplier with inventory and GST
Invoice Mode	Entry mode showing items in invoice format — recommended for goods
Voucher Mode	Traditional accounting Dr/Cr entry mode
Reference Number	Supplier's invoice number — used for bill-wise outstanding tracking
New Ref	Creates a fresh outstanding bill in bill-wise mode
Against Ref	Links payment to an existing outstanding bill
Input IGST	GST paid on interstate purchases — available as ITC
GSTR-2B	Auto-populated ITC statement from supplier's GSTR-1

Module Summary

Checklist — you're ready to proceed when you can:

Press F9 and toggle to Invoice Mode (F12 → Invoice Mode: Yes)
Enter the April 5 TechWorld purchase (100 phones, ₹12,000 each, IGST 18%) with supplier ref TW-2025-0183
Verify the auto-computed IGST = ₹2,16,000 and invoice total = ₹14,16,000
Confirm TechWorld outstanding in Payables report = ₹14,16,000
Confirm Input IGST ₹2,16,000 appears in GSTR-3B Section 4(A)(5)
Check Stock Summary shows Samsung Phone 100 Nos @ ₹12,000

Quick Quiz

1. Which shortcut opens a Purchase voucher in Tally?

a) F7
b) F8
c) F9
d) Alt+F9

Answer

c) F9 — Purchase voucher. Alt+F9 is Credit Note (purchase return).

2. TechWorld is in Maharashtra (27); Sunrise Retail in Telangana (36). The purchase has:

a) CGST + SGST
b) IGST only
c) UTGST
d) No GST

Answer

b) IGST only — interstate transaction (different states) → Integrated GST.

3. After entering the April 5 purchase, what is TechWorld's outstanding in Tally?

a) ₹12,00,000
b) ₹2,16,000
c) ₹14,16,000
d) ₹10,800

Answer

c) ₹14,16,000 — the full invoice value including IGST is the amount owed to TechWorld.

4. Input IGST of ₹2,16,000 appears in GSTR-3B under:

a) Section 3.1 — Outward supplies
b) Section 4(A)(5) — All other ITC
c) Section 5 — ITC reversed
d) Section 6 — Tax paid

Answer

b) Section 4(A)(5) — "All other ITC" covers regular ITC from purchases from registered suppliers.

Next up → Module 10: Sales Voucher — entering Sunrise Retail's April sales to Digital Hub (CGST+SGST) and CloudStore (IGST).

Purchase Voucher — Recording Supplier Invoices

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