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Tally voucher types explained

A voucher is the record of one transaction in Tally. The voucher type tells Tally what kind of transaction it is, which decides the ledgers it touches, whether stock moves, and how it is numbered and reported.

Updated 2026-11-053 min read

Who this is for

Accountants and billing staff
Owners learning Tally
New staff on TallyPrime
Businesses with branches
Traders handling returns

On this page 12

Why the right voucher type matters

Entering a supplier payment as a journal, or a stock transfer as a sale and purchase, may give the right ledger balances but breaks everything built on top: GST reports, bank reconciliation, stock movement, outstanding. Choosing the correct type is the cheapest way to keep reports trustworthy. A short definition is in the voucher glossary entry.

Accounting vouchers

Voucher	Use for	Example
Sales	Selling goods or services	GST invoice to a dealer for ₹59,000
Purchase	Buying goods or services for the business	Supplier bill for 200 boxes of tiles
Receipt	Money coming in	₹30,000 by NEFT from a customer against bills
Payment	Money going out	Rent, supplier payment, salary
Contra	Moving money between cash and bank, or between banks	Depositing ₹50,000 cash in the bank
Journal	Adjustments with no cash or bank	Depreciation, provisions, TDS adjustments
Credit Note	Reducing what a customer owes	Sales return or rate difference
Debit Note	Reducing what you owe a supplier	Purchase return or short supply

Credit and debit notes have GST implications; see credit and debit notes in GST.

Inventory and order vouchers

Voucher	Use for
Sales Order	Recording a customer's confirmed order before delivery
Purchase Order	Recording an order placed on a supplier
Delivery Note	Goods sent out before or without an invoice, such as against a challan
Receipt Note	Goods received before the supplier's bill arrives
Rejections In / Out	Goods returned without, or before, the financial adjustment
Stock Journal	Transfers between godowns, conversions, assembling or breaking kits
Physical Stock	Recording counted quantities after a stock audit

Order vouchers do not affect ledgers or stock until goods move; they let you track what is pending. The sales order processing guide explains the flow.

Other voucher types

Memorandum: a provisional entry that does not affect the books until converted, useful for amounts not yet confirmed.
Reversing Journal: an entry that applies only up to a date, used for what-if or interim figures.

These are used less often by small businesses; ask your accountant before relying on them.

Custom voucher types

You can create your own voucher types based on the standard ones. Common examples:

Separate sales series: "Sales - Counter" and "Sales - Dealer", each with its own numbering, so counter bills and dealer invoices are easy to tell apart.
One series per branch or GSTIN, to keep invoice numbering clean.
Payment types such as "Payment - Petty Cash" for easier review.

Keep GST invoice numbering rules in mind when creating sales series: numbers must be unique within a financial year and follow the format limits; see invoice numbering rules.

Common mistakes and fixes

Customer receipts entered as journals: bank reconciliation fails. Use Receipt.
Cash deposits entered as receipts: income looks inflated. Use Contra.
Returns entered as negative sales: GST reports get confused. Use Credit Note against the original bill.
Godown transfers as sale and purchase: sales and purchases are overstated. Use Stock Journal, unless the godowns are under different GSTINs, which is a taxable supply; ask your CA.
Expenses paid by the owner personally: record through a journal with the owner's capital or loan account, not as unexplained payments.

A quick decision guide

Did money move? Cash or bank in: Receipt. Out: Payment. Between your own cash and bank: Contra.
Did you sell or buy? Sales or Purchase, with items if stock moved.
Is it a correction of an earlier sale or purchase? Credit Note or Debit Note.
Did only stock move, with no sale? Delivery Note, Receipt Note or Stock Journal.
None of the above? Probably a Journal, but ask your accountant.

Voucher entry from the phone

With Cashflow OS, once the owner switches on writing for a company, permitted users can create and alter sales, purchase, receipt, payment, journal, contra, credit note, debit note, sales order, purchase order, delivery note, receipt note and stock journal vouchers from the phone or web. GST is worked out from the item and the party's state, Tally validates each entry, and a refused one comes back with Tally's reason. See create vouchers from phone.

Avoid these

Common mistakes

MistakeCustomer receipts entered as journals
Do this instead
Use a Receipt voucher so bank reconciliation and bill-wise outstanding work properly.
MistakeCash deposited in the bank entered as a receipt
Do this instead
Use Contra for movements between your own cash and bank; a receipt makes income look higher.
MistakeReturns entered as negative sales
Do this instead
Use a Credit Note against the original bill so GST reports and party balances stay correct.
MistakeGodown transfers booked as a sale and a purchase
Do this instead
Use a Stock Journal within one GSTIN; transfers to another GSTIN are a taxable supply, so ask your CA.

Keep handy

Checklist

Tally voucher types explained — 7 checks. Tick them as you go.

Receipts, payments and contras used for every cash and bank movement
Credit and debit notes linked to the original bills
Stock journals used for godown transfers within one GSTIN
Separate sales series where counter and dealer bills differ
Invoice numbers unique within the financial year
Memorandum and reversing journals used only with the accountant's agreement
Owner's personal payments routed through capital or loan account

In Cashflow OS

How Cashflow OS helps

Cashflow OS puts your TallyPrime books on every phone in the team. Where it fits this topic:

The right voucher from the phone

With writing switched on, permitted users create sales, purchase, receipt, payment, journal, contra, credit and debit notes, orders, notes and stock journals into Tally.

See Create Tally vouchers from your phone

A Day Book to review entries

The synced Day Book shows every voucher of the day, so you can spot a receipt entered as a journal or a return entered as a sale.

See Financial reports from Tally

Questions people ask

What is the difference between a delivery note and a sales invoice?

A delivery note records goods leaving without raising the invoice yet; stock reduces but no sale is booked in accounts. The sales invoice books the sale and the receivable.

When should I use a journal voucher?

For adjustments that involve no cash or bank, such as depreciation, provisions, transfers between ledgers or year-end corrections.

Can I rename voucher types?

You can create new voucher types under the standard ones with your own names and numbering. Keep the standard ones as they are.

Do order vouchers affect GST?

Sales and purchase orders themselves do not create tax liability. GST is on the supply, recorded through the invoice.

What is a receipt note used for?

To record goods received before the supplier's bill arrives. Stock increases, and the purchase is booked when the bill is entered.

When is a physical stock voucher used?

After a stock count, to record the counted quantities so Tally's stock matches what is in the godown.

Can I change the voucher type of an entry already saved?

It is usually cleaner to delete or cancel the wrong entry with a note and enter it again with the correct type, especially if GST returns are involved.

Which voucher records a rate difference given to a customer?

A Credit Note against the original invoice. GST conditions apply to post-sale discounts, so check with your CA.

This page is general information for Indian businesses, not tax, legal or financial advice. Rules and rates change — check the official portals or your CA before acting.