50 GST Voucher Entries in TallyPrime (With Free Excel Download) – Real-World Accounting Practice

Goods and Services Tax (GST) has transformed the way Indian businesses record and report transactions. TallyPrime—India’s most widely used accounting software—offers built-in GST features to ensure compliance and efficiency. But simply enabling GST is not enough; understanding how to pass accurate voucher entries is what makes you a competent accountant.

In this guide, we’ll explore 50 real-world GST voucher entries with explanations. Whether you are a student, fresher accountant, or business owner, this tutorial will help you:

  • Practice authentic GST scenarios
  • Reduce entry errors
  • Build confidence for audit and filing

A free Excel sheet with all entries is provided for hands-on practice.


Why GST Voucher Practice is Important

BenefitExplanation
Accuracy in ComplianceCorrect vouchers ensure correct GSTR-1, GSTR-3B filings.
Faster WorkflowsFamiliarity with entry types reduces repetitive mistakes.
Better Decision MakingAccurate books give better insights into sales, purchases, and cash flow.
Audit ReadinessWell-classified vouchers speed up statutory audit.

How GST Works in TallyPrime (Quick Recap)

  1. Enable GST under Features (F11) > Statutory & Taxation.
  2. Set your GSTIN, State, and Registration Type.
  3. Create GST-rated ledgers for Sales, Purchases, and Taxes (CGST, SGST, IGST).
  4. Select the correct Voucher Type (Sales, Purchase, Payment, Receipt, Contra, Journal).
  5. Apply GST Tax Rate at ledger or stock item level.

50 Real-World GST Voucher Entries for TallyPrime

#ScenarioVoucher TypeKey Ledgers / AccountsGST Impact
1Local sale of goods @18% to registered dealerSalesCustomer, Sales-18%, CGST-9%, SGST-9%Output GST
2Local purchase of raw material @5%PurchaseSupplier, Purchase-5%, CGST-2.5%, SGST-2.5%Input GST
3Interstate sale @12% to Maharashtra dealerSalesDebtor-MH, Sales-12%, IGST-12%Output IGST
4Interstate purchase @18% from GujaratPurchaseSupplier-GJ, Purchase-18%, IGST-18%Input IGST
5Cash sales under GST composition (no ITC)SalesCash, Sales-CompositionNo GST credit
6Sales return @18% (credit note)Credit NoteDebtor, Sales Return-18%, CGST-9%, SGST-9%Reverse Output
7Purchase return @5% (debit note)Debit NoteSupplier, Purchase Return-5%, CGST-2.5%, SGST-2.5%Reverse Input
8Freight paid on inward goods @5%Journal / PurchaseFreight Ledger, CGST-2.5%, SGST-2.5%Input GST
9Advance receipt from customer ₹50,000 @18%ReceiptCustomer Advance, CGST-9%, SGST-9%Output GST on Advance
10Advance payment to supplier ₹1,00,000 @5%PaymentSupplier Advance, CGST-2.5%, SGST-2.5%Input GST on Advance
11Export sale under LUT (zero-rated)SalesDebtor-Export, Export Sales-0%No GST (Zero-rated)
12Import of goods ₹5,00,000 @18%Journal / PurchasePurchase-Import, IGST-18% (Customs)Input IGST
13Reverse charge on legal fees @18%JournalLegal Fees, CGST-9%, SGST-9%RCM Payable
14Reverse charge on GTA services @5%JournalFreight-Inward (RCM), CGST-2.5%, SGST-2.5%RCM Payable
15Rent paid for office @18%Journal / PaymentRent Ledger, CGST-9%, SGST-9%Input GST
16Professional consultancy @18%JournalConsultancy Ledger, CGST-9%, SGST-9%Input GST
17Telephone expense @18%JournalTelephone, CGST-9%, SGST-9%Input GST
18Insurance premium @18%JournalInsurance, CGST-9%, SGST-9%Input GST
19Stationery purchased locally @12%PurchaseSupplier, Stationery, CGST-6%, SGST-6%Input GST
20Advertising expense @18%JournalAdvertisement, CGST-9%, SGST-9%Input GST
21Vehicle maintenance @28%JournalVehicle Repairs, CGST-14%, SGST-14%Input GST
22Bank charges (GST exempt)PaymentBank ChargesNo GST
23Sale of exempt goodsSalesCustomer, Exempt SalesNo GST
24Purchase of exempt goodsPurchaseSupplier, Exempt PurchaseNo GST
25Discount allowed post-sale (credit note) @18%Credit NoteDebtor, Discount, CGST-9%, SGST-9%Reverse Output
26Year-end GST input credit reversalJournalInput CGST/SGST, GST ReversalReduce Input
27Round-off GST adjustmentJournalRound-Off, CGST/SGSTMinor Adjust
28Branch transfer under GST (stock)Stock JournalBranch A, Branch B, CGST-9%, SGST-9%Output GST
29Job-work charges received @18%SalesJob Work, CGST-9%, SGST-9%Output GST
30Job-work charges paid @18%JournalJob Charges, CGST-9%, SGST-9%Input GST
31AMC (Annual Maintenance Contract) invoice @18%SalesCustomer, AMC Income, CGST-9%, SGST-9%Output GST
32AMC charges paid @18%JournalAMC Expense, CGST-9%, SGST-9%Input GST
33Advance adjusted against invoiceReceipt / SalesCustomer Advance, CustomerGST Already Paid
34ITC mismatch reversalJournalITC Ledger, GST ReversalReduce Input
35E-way bill penalty (no GST)PaymentPenalty ChargesNo GST
36Cash purchase under RCM from unregistered dealer @5%JournalPurchase-URD, CGST-2.5%, SGST-2.5%RCM Payable
37Goods given as free sample @18%JournalPromotional Expense, CGST-9%, SGST-9%Output GST
38Debit note to customer for price revision @18%Debit NoteDebtor, Sales Adj, CGST-9%, SGST-9%Output GST
39Credit note from supplier for price revision @18%Credit NoteSupplier, Purchase Adj, CGST-9%, SGST-9%Input GST
40GST on director remuneration (RCM) @18%JournalDirectors Fees, CGST-9%, SGST-9%RCM Payable
41Purchase of capital goods @18%PurchaseSupplier, Capital Goods, CGST-9%, SGST-9%Input GST
42Sale of fixed asset @18%SalesCustomer, Fixed Asset Disposal, CGST-9%, SGST-9%Output GST
43Export of services (zero rated)SalesDebtor-Foreign, Export Services-0%No GST
44Import of services (RCM) @18%JournalImport Services, CGST-9%, SGST-9%RCM Payable
45Interest on delayed payment (no GST)JournalInterest IncomeNo GST
46Bad debt write-off (already taxed)JournalBad Debt, DebtorNo GST Reversal
47GST paid via challanPaymentElectronic Cash LedgerGST Payment
48GST refund receivedReceiptBank, GST RefundGovt Receipt
49Opening balance carry-forward of ITCJournalITC LedgerOpening Input
50Closing stock valuation (no GST entry)Inventory / JournalClosing StockNo GST

Quick Tips for Using the Table

Tag parties with the correct GSTIN & state code.

Voucher Path in TallyPrime: Gateway > Vouchers > Sales (F8) / Purchase (F9) / Journal (F7)

Always press Alt+A for Tax Analysis before saving.


Download Free Excel Practice Sheet

Prepare like a professional! Our Excel sheet includes:

  • Columns for Date, Voucher Type, Ledger, Amount, CGST, SGST, IGST, Narration
  • 50 scenarios pre-filled for practice
  • Space for your own notes

Download GST Voucher Excel Sheet (Free)


Best Practices for Error-Free GST Entries

  • Match GST Rates: Ensure the stock item / ledger tax rate matches GST law.
  • Use Correct Voucher Type: Wrong voucher = wrong GST return.
  • Validate Party GSTIN: Avoid mismatch by storing correct GSTIN in ledger master.
  • Reconcile Monthly: Cross-verify with GSTR-2B and GSTR-1.

Conclusion

Practicing with real-life entries builds mastery far beyond theoretical knowledge. With TallyPrime and our Excel sheet, you’ll develop speed, accuracy, and compliance confidence. Download the file, start passing vouchers, and watch your GST accounting skills grow.