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
| Benefit | Explanation |
|---|---|
| Accuracy in Compliance | Correct vouchers ensure correct GSTR-1, GSTR-3B filings. |
| Faster Workflows | Familiarity with entry types reduces repetitive mistakes. |
| Better Decision Making | Accurate books give better insights into sales, purchases, and cash flow. |
| Audit Readiness | Well-classified vouchers speed up statutory audit. |
How GST Works in TallyPrime (Quick Recap)
- Enable GST under Features (F11) > Statutory & Taxation.
- Set your GSTIN, State, and Registration Type.
- Create GST-rated ledgers for Sales, Purchases, and Taxes (CGST, SGST, IGST).
- Select the correct Voucher Type (Sales, Purchase, Payment, Receipt, Contra, Journal).
- Apply GST Tax Rate at ledger or stock item level.
50 Real-World GST Voucher Entries for TallyPrime
| # | Scenario | Voucher Type | Key Ledgers / Accounts | GST Impact |
|---|---|---|---|---|
| 1 | Local sale of goods @18% to registered dealer | Sales | Customer, Sales-18%, CGST-9%, SGST-9% | Output GST |
| 2 | Local purchase of raw material @5% | Purchase | Supplier, Purchase-5%, CGST-2.5%, SGST-2.5% | Input GST |
| 3 | Interstate sale @12% to Maharashtra dealer | Sales | Debtor-MH, Sales-12%, IGST-12% | Output IGST |
| 4 | Interstate purchase @18% from Gujarat | Purchase | Supplier-GJ, Purchase-18%, IGST-18% | Input IGST |
| 5 | Cash sales under GST composition (no ITC) | Sales | Cash, Sales-Composition | No GST credit |
| 6 | Sales return @18% (credit note) | Credit Note | Debtor, Sales Return-18%, CGST-9%, SGST-9% | Reverse Output |
| 7 | Purchase return @5% (debit note) | Debit Note | Supplier, Purchase Return-5%, CGST-2.5%, SGST-2.5% | Reverse Input |
| 8 | Freight paid on inward goods @5% | Journal / Purchase | Freight Ledger, CGST-2.5%, SGST-2.5% | Input GST |
| 9 | Advance receipt from customer ₹50,000 @18% | Receipt | Customer Advance, CGST-9%, SGST-9% | Output GST on Advance |
| 10 | Advance payment to supplier ₹1,00,000 @5% | Payment | Supplier Advance, CGST-2.5%, SGST-2.5% | Input GST on Advance |
| 11 | Export sale under LUT (zero-rated) | Sales | Debtor-Export, Export Sales-0% | No GST (Zero-rated) |
| 12 | Import of goods ₹5,00,000 @18% | Journal / Purchase | Purchase-Import, IGST-18% (Customs) | Input IGST |
| 13 | Reverse charge on legal fees @18% | Journal | Legal Fees, CGST-9%, SGST-9% | RCM Payable |
| 14 | Reverse charge on GTA services @5% | Journal | Freight-Inward (RCM), CGST-2.5%, SGST-2.5% | RCM Payable |
| 15 | Rent paid for office @18% | Journal / Payment | Rent Ledger, CGST-9%, SGST-9% | Input GST |
| 16 | Professional consultancy @18% | Journal | Consultancy Ledger, CGST-9%, SGST-9% | Input GST |
| 17 | Telephone expense @18% | Journal | Telephone, CGST-9%, SGST-9% | Input GST |
| 18 | Insurance premium @18% | Journal | Insurance, CGST-9%, SGST-9% | Input GST |
| 19 | Stationery purchased locally @12% | Purchase | Supplier, Stationery, CGST-6%, SGST-6% | Input GST |
| 20 | Advertising expense @18% | Journal | Advertisement, CGST-9%, SGST-9% | Input GST |
| 21 | Vehicle maintenance @28% | Journal | Vehicle Repairs, CGST-14%, SGST-14% | Input GST |
| 22 | Bank charges (GST exempt) | Payment | Bank Charges | No GST |
| 23 | Sale of exempt goods | Sales | Customer, Exempt Sales | No GST |
| 24 | Purchase of exempt goods | Purchase | Supplier, Exempt Purchase | No GST |
| 25 | Discount allowed post-sale (credit note) @18% | Credit Note | Debtor, Discount, CGST-9%, SGST-9% | Reverse Output |
| 26 | Year-end GST input credit reversal | Journal | Input CGST/SGST, GST Reversal | Reduce Input |
| 27 | Round-off GST adjustment | Journal | Round-Off, CGST/SGST | Minor Adjust |
| 28 | Branch transfer under GST (stock) | Stock Journal | Branch A, Branch B, CGST-9%, SGST-9% | Output GST |
| 29 | Job-work charges received @18% | Sales | Job Work, CGST-9%, SGST-9% | Output GST |
| 30 | Job-work charges paid @18% | Journal | Job Charges, CGST-9%, SGST-9% | Input GST |
| 31 | AMC (Annual Maintenance Contract) invoice @18% | Sales | Customer, AMC Income, CGST-9%, SGST-9% | Output GST |
| 32 | AMC charges paid @18% | Journal | AMC Expense, CGST-9%, SGST-9% | Input GST |
| 33 | Advance adjusted against invoice | Receipt / Sales | Customer Advance, Customer | GST Already Paid |
| 34 | ITC mismatch reversal | Journal | ITC Ledger, GST Reversal | Reduce Input |
| 35 | E-way bill penalty (no GST) | Payment | Penalty Charges | No GST |
| 36 | Cash purchase under RCM from unregistered dealer @5% | Journal | Purchase-URD, CGST-2.5%, SGST-2.5% | RCM Payable |
| 37 | Goods given as free sample @18% | Journal | Promotional Expense, CGST-9%, SGST-9% | Output GST |
| 38 | Debit note to customer for price revision @18% | Debit Note | Debtor, Sales Adj, CGST-9%, SGST-9% | Output GST |
| 39 | Credit note from supplier for price revision @18% | Credit Note | Supplier, Purchase Adj, CGST-9%, SGST-9% | Input GST |
| 40 | GST on director remuneration (RCM) @18% | Journal | Directors Fees, CGST-9%, SGST-9% | RCM Payable |
| 41 | Purchase of capital goods @18% | Purchase | Supplier, Capital Goods, CGST-9%, SGST-9% | Input GST |
| 42 | Sale of fixed asset @18% | Sales | Customer, Fixed Asset Disposal, CGST-9%, SGST-9% | Output GST |
| 43 | Export of services (zero rated) | Sales | Debtor-Foreign, Export Services-0% | No GST |
| 44 | Import of services (RCM) @18% | Journal | Import Services, CGST-9%, SGST-9% | RCM Payable |
| 45 | Interest on delayed payment (no GST) | Journal | Interest Income | No GST |
| 46 | Bad debt write-off (already taxed) | Journal | Bad Debt, Debtor | No GST Reversal |
| 47 | GST paid via challan | Payment | Electronic Cash Ledger | GST Payment |
| 48 | GST refund received | Receipt | Bank, GST Refund | Govt Receipt |
| 49 | Opening balance carry-forward of ITC | Journal | ITC Ledger | Opening Input |
| 50 | Closing stock valuation (no GST entry) | Inventory / Journal | Closing Stock | No 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.
