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Lesson 37 of 48 – GST Sales Voucher
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🧾 GST Sales Voucher in Tally Prime

A GST Sales Voucher is used to record the sale of goods or services. Tally Prime automatically calculates the applicable GST, generates a GST-compliant Tax Invoice and records Output GST for GST reporting.

Lesson Objective Learn how to create GST Sales Vouchers, record local and interstate sales, calculate Output GST, generate Tax Invoices and verify GST reports.
1. What is a GST Sales Voucher?

A GST Sales Voucher records taxable sales made to customers and calculates GST automatically based on GST configuration.

Sales Type GST Applied
Sale within Same State CGST + SGST
Sale to Another State IGST
Sale of Services Applicable GST as per GST rules
2. Why is GST Sales Voucher Important?
  • Records sales accurately.
  • Calculates Output GST automatically.
  • Generates GST Tax Invoices.
  • Maintains customer-wise sales records.
  • Updates inventory automatically.
  • Produces GST Sales Reports.
  • Supports GST Return preparation.
  • Reduces manual calculation errors.
Every taxable sale should normally be recorded using a GST Sales Voucher.
3. Types of GST Sales
Sales Type GST Example
Local Sale CGST + SGST Sale within Bihar
Inter-State Sale IGST Sale to Jharkhand
Goods Sale HSN Based Laptop Sale
Service Sale SAC Based Website Development
The applicable GST depends on the place of supply and the type of goods or services.
4. Example of GST Sales Invoice
Description Amount
Sales Value ₹50,000
CGST @ 9% ₹4,500
SGST @ 9% ₹4,500
Total Invoice Value ₹59,000
For an interstate sale at 18%, IGST of ₹9,000 would normally apply instead of CGST and SGST.
5. GST Sales Workflow
  1. Configure GST.
  2. Create Customer Ledger.
  3. Create Stock Items.
  4. Open Sales Voucher (F8).
  5. Select Customer.
  6. Enter Stock Items.
  7. Verify GST Calculation.
  8. Print GST Tax Invoice.
A GST Sales Voucher updates Sales Accounts, Inventory and Output GST simultaneously.
6. How to Create a GST Sales Voucher

A GST Sales Voucher is used to record the sale of goods or services along with the applicable GST. When GST is configured correctly, Tally Prime calculates the tax automatically.

Steps
  1. Open Tally Prime.
  2. Go to Voucher Entry.
  3. Select Sales Voucher (F8).
  4. Select the Customer Ledger.
  5. Select the Sales Ledger.
  6. Select the required Stock Item(s).
  7. Enter the Quantity and Rate.
  8. Verify the GST calculation.
  9. Check the Total Invoice Amount.
  10. Press Ctrl + A to Save.
Example
Field Value
Customer XYZ Technologies
Voucher Type Sales
Stock Item Dell Laptop
Quantity 2 Nos.
Rate ₹55,000
Tally Prime automatically calculates GST according to the customer's State and the GST configuration.
7. Local Sales (CGST + SGST)

When goods or services are sold within the same State, GST is generally divided into CGST and SGST.

Description Amount
Sales Value ₹1,00,000
CGST @ 9% ₹9,000
SGST @ 9% ₹9,000
Total Invoice Value ₹1,18,000
For most intra-state sales, Tally Prime automatically applies CGST and SGST.
8. Interstate Sales (IGST), Tax Invoice & Output GST

When goods or services are sold to another State, IGST is generally applicable instead of CGST and SGST.

Description Amount
Sales Value ₹2,00,000
IGST @ 18% ₹36,000
Total Invoice Value ₹2,36,000
Output GST

The GST collected from customers on sales is known as Output GST. It is generally adjusted against eligible Input Tax Credit while determining the net GST liability, subject to GST rules.

Tally Prime automatically applies IGST when the place of supply is in a different State, based on the GST configuration.
9. Sales Register, GST Reports & Invoice Verification

After recording Sales Vouchers, verify the transactions using Tally Prime reports.

Report Purpose
Sales Register View all sales transactions.
GST Sales Register Review GST-wise sales.
Output Tax Summary View Output GST collected.
Stock Summary Verify inventory reduction.
GST Returns Review sales data before filing returns.
Verification Checklist
  • Customer GSTIN is correct.
  • HSN/SAC Code is available.
  • GST Rate is correct.
  • Invoice amount matches the customer invoice.
  • CGST/SGST or IGST has been applied correctly.
Always verify GST Sales Vouchers before printing invoices or filing GST returns.
10. Common Mistakes While Recording GST Sales Vouchers
Common Mistake Correct Practice
Selecting the wrong Customer Ledger. Verify the customer before saving.
Incorrect GSTIN. Check the customer's GSTIN carefully.
Wrong GST Rate. Use the applicable GST percentage.
Incorrect HSN/SAC Code. Assign the correct classification.
Using IGST instead of CGST/SGST (or vice versa). Verify the customer's State and place of supply.
Incorrect Quantity or Rate. Match the sales order or invoice.
Not checking GST calculation. Review tax before saving the voucher.
Ignoring Sales Reports. Regularly verify the Sales Register and GST reports.
Accurate GST Sales Voucher entries help ensure correct tax collection, inventory updates and GST compliance.
11. Real Business Case Studies

Let's understand how GST Sales Vouchers are used in different businesses.

Business Sales Transaction GST Impact
Computer Shop Sale of Laptops & Accessories Output GST calculated automatically.
Medical Store Sale of Medicines GST applied according to the applicable tax rate.
Manufacturing Company Sale of Finished Goods GST charged on manufactured products.
Software Company Software Development Service SAC Code with applicable GST.
Wholesale Distributor Bulk Sales Large-value GST invoices generated.
Retail Store Daily Counter Sales Automatic GST calculation on invoices.
Accurate GST Sales Vouchers ensure proper tax collection, customer billing and GST return preparation.
12. Local Sale vs Interstate Sale & Output GST vs Input GST
Local Sale vs Interstate Sale
Local Sale Interstate Sale
Customer is in the same State. Customer is in another State.
CGST + SGST generally apply. IGST generally applies.
Example: Bihar → Bihar Example: Bihar → Jharkhand
Intra-state supply. Inter-state supply.
Output GST vs Input GST
Output GST Input GST
GST collected on Sales. GST paid on Purchases.
Creates GST liability. May be available as Input Tax Credit (ITC), subject to GST rules.
Recorded in Sales Voucher. Recorded in Purchase Voucher.
Easy Trick
  • 🛒 Purchase → Input GST
  • 🧾 Sale → Output GST
  • 🏠 Same State → CGST + SGST
  • 🌍 Different States → IGST
13. Professional GST Sales & Invoice Best Practices
  • Verify the customer's GSTIN before creating the invoice.
  • Select the correct Sales Ledger.
  • Use the correct HSN or SAC Code.
  • Apply the correct GST rate.
  • Verify the place of supply before billing.
  • Check whether CGST/SGST or IGST is applicable.
  • Review invoice totals before printing.
  • Reconcile Sales Register with GST reports regularly.
  • Issue invoices promptly and maintain proper records.
  • Back up Tally Prime data regularly.
Professional accountants verify every GST invoice before sending it to customers to avoid tax calculation errors.
14. Practical Exercise & Interview Questions
Practical Exercise
  1. Create a Customer Ledger with GST details.
  2. Create a Sales Ledger.
  3. Create a Stock Item with an HSN Code and GST rate.
  4. Record a Local Sales Voucher with CGST & SGST.
  5. Record an Interstate Sales Voucher with IGST.
  6. Verify GST calculation.
  7. Print a GST Tax Invoice.
  8. Review the Sales Register and GST reports.
Interview Questions
  1. What is a GST Sales Voucher?
  2. Which shortcut key opens the Sales Voucher?
  3. What is Output GST?
  4. When is IGST applicable?
  5. When are CGST and SGST applicable?
  6. How do you create a GST Sales Voucher?
  7. What details are required in the Customer Ledger?
  8. Why is the HSN Code important?
  9. What is the purpose of the Sales Register?
  10. How do you verify GST calculations?
  11. What happens if the GST rate is incorrect?
  12. How does Tally Prime calculate GST automatically?
  13. Can Sales Vouchers update inventory?
  14. What reports should be checked after recording sales?
  15. What is the difference between Input GST and Output GST?
  16. What precautions should be taken before printing an invoice?
  17. How do interstate sales differ from local sales?
  18. Why is GST configuration important before sales entry?
  19. How do Sales Vouchers help in GST return filing?
  20. Why is GST Sales knowledge important for accountants?
15. Lesson Summary
  • Learned the purpose of GST Sales Vouchers.
  • Recorded Local and Interstate Sales.
  • Understood CGST, SGST and IGST calculations.
  • Learned the concept of Output GST.
  • Compared Output GST with Input GST.
  • Verified GST Sales Reports.
  • Studied real business examples.
  • Completed practical exercises.
  • Prepared for accounting interviews.
  • Built a strong foundation for GST Sales accounting.
Congratulations! You can now confidently record GST Sales Vouchers in Tally Prime, generate GST-compliant Tax Invoices and maintain accurate sales records for GST reporting.

🧠 Quick Quiz

Which GST is generally applicable when goods are sold to a customer in another State?



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