Sales Voucher — Intrastate and Interstate Invoices

F8 Sales voucher for Sunrise Retail's April sales to Digital Hub (CGST+SGST) and CloudStore (IGST)

Module 10 of 31 — Tally Prime. The Sales voucher (F8) — entering Sunrise Retail's April invoices: Digital Hub (intrastate, CGST+SGST) and CloudStore (interstate, IGST), with stock item setup and GSTR-1 verification. 55 minutes.

Prerequisites: Module 9 — Purchase Voucher

Learning Objectives

Enter a sales invoice in Tally for both intrastate and interstate sales
Understand how Tally automatically applies CGST+SGST vs IGST based on place of supply
Configure stock items with HSN codes and GST rates
Enter Sunrise Retail's April 10 (Digital Hub) and April 12 (CloudStore) sales
Verify output GST in GSTR-1 and GSTR-3B reports

Sales Voucher Overview

A Sales voucher (F8) creates a tax invoice for goods sold, updates inventory (reduces stock), and creates a receivable from the customer. Tally automatically:

Calculates CGST+SGST for intrastate sales
Calculates IGST for interstate sales
Assigns an invoice serial number
Populates GSTR-1 tables automatically

// In Tally Prime
Gateway of Tally → Vouchers → F8 (Sales)

Before Entering Sales — Stock Item Setup

Stock items must have HSN codes and GST rates for automatic tax calculation.

// In Tally Prime
Gateway → Masters → Inventory Info → Stock Items → Create

Creating "Samsung Phone (Model X)":

// In Tally Prime
Name:                 Samsung Phone (Model X)
Under:                Mobile Phones (Stock Group)
Units:                Nos
Opening Balance:      0 Nos  (stock comes from purchase)

Set/Alter GST Details: Yes
  HSN Code:           8517
  GST Rate:           18%
  Tax Category:       All Tax Types (CGST, SGST, IGST)
  Description:        Smartphone — Samsung Model X

Valuation Method:     FIFO
→ Ctrl+A

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

Sale 1 — April 10: Digital Hub Secunderabad (Intrastate)

// In Tally Prime
F8  →  Sales voucher opens
F2 → 10042025 → Enter        (date: 10-Apr-2025)
Party Account: Digital Hub Retail Pvt Ltd → Enter

Tally detects: Company state = Telangana (36); Digital Hub state = Telangana (36) → INTRASTATE → CGST + SGST

// In Tally Prime — continue
Sales Ledger: Sales — Local Telangana → Enter

Stock Item: Samsung Phone (Model X) → Enter
  HSN: 8517 | Qty: 30 | Rate: ₹16,000 | Amount: ₹4,80,000

GST Auto-Computation:
  Taxable Value: ₹4,80,000
  CGST @ 9%:     ₹43,200
  SGST @ 9%:     ₹43,200

Invoice Total: ₹5,66,400

Narration: Sale of 30 Samsung phones — Digital Hub Secunderabad
Ctrl+A

ASCII Screen: Sales Voucher — Digital Hub (Intrastate)

┌──────────────────────────────────────────────────────────────┐
│  Tally Prime              Sunrise Retail Pvt Ltd   10-Apr-25 │
│                                     Sales  No. 1             │
│  Invoice No: SR-2025-0042                                     │
├──────────────────────────────────────────────────────────────┤
│  Party: Digital Hub Retail Pvt Ltd   GSTIN: 36AAADH4321E1ZQ  │
│  State: Telangana → Intrastate: CGST + SGST                  │
├──────────────────────────────────────────────────────────────┤
│                                                               │
│  Item                   │ Qty │   Rate  │  Amount            │
│  ─────────────────────────────────────────────────────────── │
│  Samsung Phone (M X)    │  30 │  16,000 │  4,80,000          │
│  HSN: 8517                                                    │
│                                                               │
│  ─────────────────────────────────────────────────────────── │
│  Taxable Value:                      ₹4,80,000               │
│  CGST @ 9%:                           ₹43,200                │
│  SGST @ 9%:                           ₹43,200                │
│  ─────────────────────────────────────────────────────────── │
│  Invoice Total:                      ₹5,66,400               │
│                                          Accept ? (Ctrl+A)   │
└──────────────────────────────────────────────────────────────┘

Result: Digital Hub outstanding = ₹5,66,400. Stock reduces by 30 Nos.

Sale 2 — April 12: CloudStore Bangalore (Interstate)

// In Tally Prime
F8  →  Sales voucher
F2 → 12042025 → Enter        (date: 12-Apr-2025)
Party Account: CloudStore Online Pvt Ltd → Enter

Tally detects: Company state = Telangana (36); CloudStore state = Karnataka (29) → INTERSTATE → IGST

// In Tally Prime — continue
Sales Ledger: Sales — Interstate → Enter
Place of Supply: Karnataka (29)  (auto-populated from CloudStore's ledger)

Stock Item: Samsung Phone (Model X) → Enter
  HSN: 8517 | Qty: 20 | Rate: ₹16,500 | Amount: ₹3,30,000

GST Auto-Computation:
  Taxable Value: ₹3,30,000
  IGST @ 18%:    ₹59,400
  CGST: Nil | SGST: Nil

Invoice Total: ₹3,89,400

Narration: Sale of 20 Samsung phones — CloudStore Bangalore
Ctrl+A

ASCII Screen: Sales Voucher — CloudStore (Interstate)

┌──────────────────────────────────────────────────────────────┐
│  Tally Prime              Sunrise Retail Pvt Ltd   12-Apr-25 │
│                                     Sales  No. 2             │
│  Invoice No: SR-2025-0048                                     │
├──────────────────────────────────────────────────────────────┤
│  Party: CloudStore Online Pvt Ltd    GSTIN: 29AAACL2345G1ZS  │
│  Place of Supply: Karnataka (29) → Interstate: IGST          │
├──────────────────────────────────────────────────────────────┤
│                                                               │
│  Item                   │ Qty │   Rate  │  Amount            │
│  ─────────────────────────────────────────────────────────── │
│  Samsung Phone (M X)    │  20 │  16,500 │  3,30,000          │
│  HSN: 8517                                                    │
│                                                               │
│  ─────────────────────────────────────────────────────────── │
│  Taxable Value:                      ₹3,30,000               │
│  IGST @ 18%:                          ₹59,400                │
│  ─────────────────────────────────────────────────────────── │
│  Invoice Total:                      ₹3,89,400               │
│                                          Accept ? (Ctrl+A)   │
└──────────────────────────────────────────────────────────────┘

Result: CloudStore outstanding = ₹3,89,400. Stock reduces by 20 Nos.

Configuring Invoice Numbering

// In Tally Prime
Gateway → Masters → Voucher Types → Sales → Alter
Method of Voucher Numbering: Automatic
Starting Number: 1
Width of Numerical Part: 4
Prefix: SR-2025-
Suffix: (blank)
→ Ctrl+A

This auto-generates SR-2025-0001, SR-2025-0002, etc. Reset the prefix to SR-2026- at FY start.

How Tally Determines CGST+SGST vs IGST

Company State	Customer State	Tax Type	Reason
Telangana	Telangana	CGST + SGST	Same state = intrastate
Telangana	Karnataka	IGST	Different state = interstate
Telangana	(Unregistered, local)	CGST + SGST	Treat as intrastate
Telangana	UAE (export)	Zero-rated	Foreign destination

Tally uses the state in the customer's ledger for registered buyers. For unregistered buyers, it uses the Place of Supply entered in the voucher.

Printing the Tax Invoice

// In Tally Prime
Alt+G → "Day Book" → Enter
→ Select Sales-1 (April 10) → Enter to open voucher
→ Alt+P  (print preview)

For e-Invoice (applicable above ₹5 Cr turnover):

// In Tally Prime
Alt+G → "e-Invoice" → Enter
→ Select the sales invoice
→ Generate IRN
(Gets IRN from IRP; QR code added to invoice automatically)

GSTR-1 Impact Verification

// In Tally Prime
Alt+G → "GSTR-1" → Enter
Alt+F2 → 01-Apr-2025 to 30-Apr-2025 → Enter

Table 4 — B2B Invoices:
  Digital Hub — SR-2025-0042 — Telangana — CGST ₹43,200 + SGST ₹43,200
  CloudStore  — SR-2025-0048 — Karnataka — IGST ₹59,400

CGST Output Total:  ₹43,200
SGST Output Total:  ₹43,200
IGST Output Total:  ₹59,400

Sales Voucher vs Receipt Voucher

Scenario	Voucher
Credit sale — invoice raised, payment later	Sales (F8)
Cash sale — immediate payment	Sales (F8) + Receipt (F6) separately, or POS
Advance received before invoice	Receipt (F6) with "New Ref" as advance
Service income received	Receipt (F6) or Sales (F8) depending on whether invoice raised

Practice Exercise

Exercise 1: Sunrise Retail sells 10 laptops (HSN 8471, 18% GST, ₹55,000 each) to Prism Computers Hyderabad (GSTIN: 36AAAPP9876C1ZK) on April 18. Record the sales voucher and state the GST amounts.

Show Solution

// In Tally Prime
F8 (Sales)
F2 → 18042025 → Enter
Party: Prism Computers Pvt Ltd → Enter
State: Telangana → Intrastate → CGST + SGST

Stock Item: Laptop (Model L1)
  HSN: 8471 | Qty: 10 | Rate: ₹55,000 | Amount: ₹5,50,000

CGST @ 9% = ₹49,500
SGST @ 9% = ₹49,500
Invoice Total = ₹6,49,000

Narration: Sale of 10 laptops to Prism Computers Hyderabad
Ctrl+A

Impact: Prism Computers outstanding ₹6,49,000; Laptop stock reduces by 10; Output CGST ₹49,500; Output SGST ₹49,500.

Exercise 2: After April's sales, Sneha wants to verify the stock balance. Opening stock was 0. After purchasing 100 phones and selling 30 + 20, what is the closing stock? Where in Tally?

Show Solution

Opening: 0 Nos
- Purchased from TechWorld: 100 Nos
− Sold to Digital Hub: 30 Nos
− Sold to CloudStore: 20 Nos
Closing Stock: 50 Nos

// In Tally Prime
Alt+G → "Stock Summary" → Enter
→ Samsung Phone (Model X): 50 Nos @ ₹12,000 = ₹6,00,000

Or: Alt+G → "Movement Analysis" → Samsung Phone
→ Shows all inward (purchase) and outward (sales) movements

Key Terms

Term	Meaning
Sales Voucher (F8)	Records sale of goods — creates invoice, reduces stock, creates receivable
Place of Supply	State to which goods are delivered — determines CGST+SGST vs IGST
Stock Item	Individual product in Tally's inventory system
HSN Code	Goods classification code — mandatory on GST invoices
Output CGST/SGST/IGST	GST collected from buyers — liability to pay to government
Invoice Mode	Entry mode showing stock items in invoice-like format
GSTR-1 Table 4	B2B invoice table — Tally auto-populates from sales vouchers
FIFO	First In First Out — stock valuation method

Module Summary

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

Press F8 and enter the April 10 Digital Hub sale (30 phones × ₹16,000, CGST+SGST)
Press F8 and enter the April 12 CloudStore sale (20 phones × ₹16,500, IGST)
Verify CGST output = ₹43,200, SGST = ₹43,200, IGST = ₹59,400 in GSTR-1 report
Confirm closing stock = 50 Nos in Stock Summary
Configure invoice numbering to auto-generate SR-2025-XXXX format
Print the Digital Hub tax invoice using Alt+P

Quick Quiz

1. Sunrise Retail sells to CloudStore Bangalore. Tally automatically applies:

a) CGST + SGST
b) IGST
c) UTGST
d) Zero-rated

Answer

b) IGST — Tally detects that CloudStore is in Karnataka (29) while Sunrise Retail is in Telangana (36) — different states = interstate = IGST.

2. After the April 10 and April 12 sales, Sunrise Retail's stock of phones should be:

a) 100 Nos
b) 80 Nos
c) 50 Nos
d) 70 Nos

Answer

c) 50 Nos — Purchased 100, sold 30 (Digital Hub) + 20 (CloudStore) = 50 remaining.

3. The output CGST of ₹43,200 appears in GSTR-3B under:

a) Section 4 — ITC Available
b) Section 3.1(a) — Outward taxable supplies
c) Section 5 — ITC Reversed
d) Section 6 — Tax Payable

Answer

b) Section 3.1(a) — Outward taxable supplies. This section captures all regular taxable output supplies and their GST.

4. To print the tax invoice after saving Sales-1 in Tally:

a) Ctrl+P from Gateway
b) Alt+P while viewing the voucher
c) F12 → Print
d) Export → PDF

Answer

b) Alt+P while viewing the voucher — opens print preview of the tax invoice with all GST fields auto-populated.

Next up → Module 11: Purchase Returns — Credit Notes (Alt+F9) for returning damaged phones to TechWorld.

Sales Voucher — Intrastate and Interstate Invoices

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