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Lesson 18 of 48 – Purchase Voucher
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📦 Purchase Voucher in Tally Prime

A Purchase Voucher is used to record the purchase of goods or services. Purchases may be made in cash or on credit. Purchase Voucher automatically updates inventory, supplier outstanding, GST Input Credit and purchase reports.

Lesson Objective Learn how to record Cash Purchases, Credit Purchases and GST Purchases using Purchase Voucher (F9) in Tally Prime.
1. What is a Purchase Voucher?

Purchase Voucher records every purchase made by the business.

Business Purchase Example
Retail Shop Purchased Grocery Items
Medical Store Purchased Medicines
Electronics Shop Purchased Laptops
Garment Store Purchased Clothes
Computer Institute Purchased Computer Books
2. Shortcut Key
Voucher Shortcut Key
Purchase Voucher F9
Gateway of Tally → Voucher Entry → Press F9
3. Types of Purchases
Purchase Type Description
Cash Purchase Payment made immediately.
Credit Purchase Payment will be made later.
GST Purchase Purchase with GST.
Local Purchase Purchase within the same state.
Interstate Purchase Purchase from another state.
Select the correct Purchase Type according to the supplier's invoice.
4. Example – Cash Purchase

Purchased goods worth ₹15,000 and paid immediately in cash.

Debit Credit
Purchase A/c ₹15,000 Cash A/c ₹15,000
Purchase increases (Debit) and Cash decreases (Credit).
5. Example – Credit Purchase

Purchased goods worth ₹40,000 from ABC Traders on credit.

Debit Credit
Purchase A/c ₹40,000 ABC Traders A/c ₹40,000
The supplier becomes a Creditor because payment will be made later.
6. GST Purchase (CGST, SGST & IGST)

When GST is enabled in Tally Prime, GST is automatically calculated while recording Purchase Vouchers.

Purchase Type GST Applied
Purchase within State CGST + SGST
Purchase from Another State IGST
Example

Purchased goods worth ₹20,000 from a supplier in Bihar with GST @18%.

Particular Amount
Goods Value ₹20,000
CGST (9%) ₹1,800
SGST (9%) ₹1,800
Total Purchase ₹23,600
If GST details are configured correctly, Tally Prime calculates GST automatically.
7. Purchase with Discount

Suppliers may offer trade discounts during purchases.

Example
Particular Amount
Purchase Value ₹50,000
Trade Discount (10%) ₹5,000
Taxable Value ₹45,000
Discounts reduce the taxable value before GST is calculated (depending on invoice terms).
8. Steps to Record a Purchase Voucher
  1. Open Tally Prime.
  2. Go to Voucher Entry.
  3. Press F9 for Purchase Voucher.
  4. Select the Supplier (Party Ledger).
  5. Select the Purchase Ledger.
  6. Select the Stock Item.
  7. Enter Quantity and Rate.
  8. Verify GST Calculation.
  9. Enter Bill Number, Supplier Invoice Number and Narration.
  10. Press Ctrl + A to Save.
Always verify the supplier invoice before saving the Purchase Voucher.
9. Important Fields in Purchase Voucher
Field Description
Date Purchase Date
Supplier Ledger Supplier Name
Purchase Ledger Purchase Account
Stock Item Purchased Product
Quantity Purchased Quantity
Rate Purchase Price
GST Input Tax Calculation
Bill-wise Details Supplier Invoice Tracking
Supplier Invoice No. Reference Number
Narration Remarks
Correct voucher details help generate accurate Purchase Register, Stock Summary and GST Input reports.
10. Common Mistakes While Recording Purchase Voucher
Common Mistake Correct Practice
Selecting the wrong Supplier. Verify the Party Ledger carefully.
Using the wrong Purchase Ledger. Select the correct GST Purchase Ledger.
Incorrect Quantity. Match with the supplier invoice.
Wrong Purchase Price. Verify the Rate before saving.
Incorrect GST Rate. Check GST Classification.
Ignoring Bill-wise Details. Enable bill-wise tracking for suppliers.
Wrong Supplier Invoice Number. Enter the exact invoice reference.
No Narration. Always mention the purpose of purchase.
Saving without verification. Review the complete voucher before pressing Ctrl + A.
Incorrect Purchase Vouchers affect Inventory, Supplier Outstanding, GST Input Credit and Financial Statements.
11. Real Business Case Studies

Let's understand how Purchase Voucher is used in different businesses.

Business Purchase Transaction Voucher Used
Retail Shop Purchased Grocery Items ₹75,000 Purchase Voucher
Medical Store Purchased Medicines ₹1,20,000 Purchase Voucher
Electronics Shop Purchased 10 Laptops ₹4,50,000 Purchase Voucher
Garment Store Purchased Winter Collection ₹2,25,000 Purchase Voucher
Computer Institute Purchased Computer Books ₹18,000 Purchase Voucher
Manufacturing Company Purchased Raw Material ₹8,50,000 Purchase Voucher
Every purchase made from a supplier should be recorded through the Purchase Voucher to maintain proper inventory and accounts payable.
12. Purchase Voucher vs Sales Voucher vs Payment Voucher
Purchase Voucher Sales Voucher Payment Voucher
Records Purchase of Goods Records Sale of Goods Records Money Paid
Shortcut : F9 Shortcut : F8 Shortcut : F5
Updates Purchase Register Updates Sales Register Updates Cash/Bank Book
Increases Inventory Reduces Inventory No Inventory Effect
Creates Supplier Outstanding Creates Customer Outstanding Reduces Cash/Bank Balance
Easy Trick
  • 📦 Goods Purchased → Purchase Voucher (F9)
  • 🛒 Goods Sold → Sales Voucher (F8)
  • 💸 Money Paid → Payment Voucher (F5)
13. Professional Tips & Invoice Verification
  • Always verify the supplier's GSTIN before recording the purchase.
  • Check the supplier invoice number carefully.
  • Confirm the quantity and unit of measurement.
  • Verify purchase rate before saving.
  • Check CGST, SGST or IGST calculation.
  • Enable Bill-wise Details for credit purchases.
  • Verify Input GST Credit eligibility.
  • Compare received goods with the purchase invoice.
  • Keep purchase invoices safely for GST audit.
  • Regularly reconcile supplier outstanding balances.
Professional accountants always verify the supplier invoice, GST amount and stock quantity before posting a Purchase Voucher.
14. Practical Exercise & Interview Questions
Practical Exercise
  1. Create a Cash Purchase Voucher.
  2. Create a Credit Purchase Voucher.
  3. Create a GST Purchase Voucher.
  4. Create an Interstate Purchase (IGST).
  5. Create an Intrastate Purchase (CGST + SGST).
  6. Create a Purchase Voucher with Trade Discount.
  7. Verify Stock Summary after purchase.
  8. Verify Purchase Register and Supplier Outstanding Report.
Interview Questions
  1. What is a Purchase Voucher?
  2. Which shortcut key opens the Purchase Voucher?
  3. Difference between Cash Purchase and Credit Purchase?
  4. What is a Purchase Ledger?
  5. What is Input GST Credit?
  6. Difference between CGST, SGST and IGST?
  7. How is GST calculated in Purchase Voucher?
  8. Can discounts be entered in Purchase Voucher?
  9. How does Purchase Voucher affect Inventory?
  10. How does Purchase Voucher affect Supplier Outstanding?
  11. What is Bill-wise Detail?
  12. How do you record a Credit Purchase?
  13. Difference between Purchase Voucher and Sales Voucher?
  14. Difference between Purchase Voucher and Payment Voucher?
  15. Why is Supplier Invoice Number important?
  16. How does Purchase Voucher affect GST Returns?
  17. Can Purchase Voucher be modified later?
  18. Why should stock quantity be verified?
  19. What reports are updated after Purchase Entry?
  20. What precautions should be taken before saving a Purchase Voucher?
15. Lesson Summary
  • Learned the purpose of Purchase Voucher.
  • Recorded Cash and Credit Purchases.
  • Learned GST Purchases.
  • Understood Trade Discounts.
  • Updated Inventory automatically.
  • Created Supplier Outstanding.
  • Learned Bill-wise Details.
  • Understood Input GST Credit.
  • Completed practical exercises.
  • Prepared for accounting interviews.
Congratulations! You can now confidently create professional Purchase Vouchers (F9) in Tally Prime, including Cash Purchases, Credit Purchases, GST Purchases, Trade Discounts and Supplier Management.

🧠 Quick Quiz

Which shortcut key is used to open the Purchase Voucher in Tally Prime?



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