📘 Lesson — Purchase Invoice in Tally Prime
1. Purchase Invoice kya hai?

Purchase Invoice ek important business document hai jo supplier/seller ki taraf se buyer ko diya jata hai. Isme purchased goods ya services ki details, quantity, rate, amount, applicable taxes aur total payable amount mention hota hai.

Simple Words Mein

Supplier se kya kharida, kitna kharida, kis rate par kharida aur kitna paisa dena hai — in sabki details wala document = Purchase Invoice

2. Purchase Invoice ka Example

DSD Computers ne ABC Suppliers se purchase kiya:

5 Laptops
Rate = ₹40,000 each
Basic Amount = ₹2,00,000
Applicable GST = ₹36,000
Invoice Total = ₹2,36,000

Supplier ABC Suppliers DSD Computers ko invoice provide karega.

Invoice ka basic purpose:

Purchase ka documentary record maintain karna.

3. Purchase Invoice mein kya-kya hota hai?

Ek normal purchase invoice mein commonly ye details hoti hain:

Detail Meaning
Supplier Name Goods/service seller
Supplier Address Seller ka address
GSTIN Applicable GST registration number
Invoice Number Invoice ki unique identification
Invoice Date Invoice issue date
Buyer Name Goods/service purchaser
Buyer GSTIN Applicable GST registration number
Item Name Purchased product
Quantity Kitni quantity
Rate Per-unit price
Amount Quantity × Rate
Discount Applicable discount
Tax Applicable GST/tax
Total Final invoice amount
Payment Terms Cash/Credit/credit period

Actual invoice format business aur tax/accounting requirements ke according vary kar sakta hai.

4. Purchase Invoice ka Importance

Purchase Invoice business ke liye important hai kyunki ye:

1. Purchase ka Proof

Goods/service purchase ka documentary evidence provide karta hai.

2. Accounting Record

Purchase accounting entry record karne mein help karta hai.

3. Inventory Record

Stock items ki quantity aur value track karne mein help karta hai.

4. Supplier Outstanding

Credit purchase mein supplier ko kitna payment karna hai, ye track karne mein help karta hai.

5. Tax Records

Applicable GST/tax details ko record aur reconcile karne mein help karta hai.

5. Purchase Invoice aur Purchase Voucher

Dono related hain, lekin conceptually same cheez nahi hain.

Purchase Invoice

Supplier ki taraf se milne wala business document.

Purchase Voucher

Tally Prime mein purchase transaction ko accounting system mein record karne ka voucher.

Simple Flow

Supplier Invoice

↓

Business verifies invoice

↓

Tally Prime Purchase Voucher

↓

Accounting + Inventory Records

🧠 Memory Trick

Invoice = Document

Voucher = Accounting Entry

6. Purchase Invoice ka Basic Example
ABC Suppliers

DSD Computers ko invoice issue karta hai:

Particular Details
Laptop 5 Nos
Rate ₹40,000
Basic Amount ₹2,00,000
GST ₹36,000
Invoice Total ₹2,36,000

Agar ye credit purchase hai, to DSD Computers ko supplier ko ₹2,36,000 payable ho sakta hai, subject to applicable adjustments.

7. Purchase Invoice Calculation

Maan lo:

Quantity

5 Laptops

Rate

₹40,000

Basic Amount

5 × ₹40,000 = ₹2,00,000

Suppose applicable GST:

₹36,000

Total Invoice Amount

₹2,00,000 + ₹36,000

= ₹2,36,000
8. Purchase Invoice mein Quantity aur Rate

Inventory purchase mein quantity aur rate bahut important hote hain.

Example

10 Mouse

Rate = ₹800

Amount

10 × ₹800 = ₹8,000

Agar quantity galat enter ho gayi, to:

Purchase value incorrect ho sakti hai
Stock quantity incorrect ho sakti hai
Supplier payable incorrect ho sakta hai

Isliye invoice enter karte waqt Quantity + Rate carefully check karna chahiye.

9. Purchase Invoice — Cash vs Credit

Purchase invoice cash purchase ya credit purchase dono situations mein ho sakta hai.

Cash Purchase Invoice

Goods purchase kiye aur immediately payment kar di.

Credit Purchase Invoice

Goods purchase kiye aur payment later karni hai.

Cash Credit
Payment immediately Payment later
Cash/Bank settlement Supplier payable
No normal outstanding from that settled transaction Outstanding created
10. Purchase Invoice in Tally Prime

Tally Prime mein purchase invoice record karne ke liye generally:

Purchase Voucher — F9

use kiya jata hai.

Navigation

Gateway of Tally → Vouchers → F9 Purchase

11. Tally Prime mein Purchase Invoice Enter Karna

Maan lo DSD Computers ne ABC Suppliers se purchase kiya:

Product: Laptop
Quantity: 5
Rate: ₹40,000
Credit Purchase
Step 1 — Purchase Voucher Open Karein

Tally Prime mein:

Gateway of Tally → Vouchers

Press:

F9
Step 2 — Invoice Details

Purchase voucher mein relevant invoice date/details enter karein.

Example:

Invoice No.: ABC-105

Date: 25-09-2026

Step 3 — Supplier Select Karein

Select:

ABC Suppliers

Supplier ledger properly configured hona chahiye.

Step 4 — Purchase Ledger

Select appropriate:

Purchase A/c
Step 5 — Stock Item

Select:

Laptop
Step 6 — Quantity

Enter:

5 Nos
Step 7 — Rate

Enter:

₹40,000
Step 8 — Amount

Tally calculate karega:

5 × ₹40,000 = ₹2,00,000

Step 9 — Applicable Tax

Agar GST applicable hai aur company/ledger/item configuration properly set hai, to applicable tax details enter/select ki ja sakti hain.

Tax treatment transaction ke details par depend karta hai.

Step 10 — Narration

Example:

Being 5 laptops purchased from ABC Suppliers against invoice no. ABC-105.

Step 11 — Verify

Check:

Supplier
Invoice Number
Date
Item
Quantity
Rate
Amount
Discount
Applicable Tax
Total
Step 12 — Save

Press:

Ctrl + A
12. Purchase Invoice ka Accounting Effect
Credit Purchase Example

Invoice Total:

₹2,36,000

Basic accounting concept:

Purchase/Inventory related account Dr.

To Supplier A/c

Tax components, inventory configuration and applicable accounting treatment ke according additional ledgers bhi involved ho sakte hain.

Important

Exact GST/accounting entry transaction configuration aur applicable tax treatment ke according vary kar sakti hai.

13. Purchase Invoice aur Stock

Agar invoice mein inventory item purchase kiya gaya hai aur inventory tracking enabled hai:

Before Purchase

Laptop Stock:

10 Nos

Purchase Invoice

5 Nos

After Purchase

15 Nos

Memory

Purchase Invoice → Stock In

14. Purchase Invoice aur Supplier Outstanding

Suppose:

Invoice:

₹2,36,000

Payment immediately nahi hui.

To credit purchase ke case mein supplier payable:

₹2,36,000

Later payment:

₹1,00,000

Remaining:

₹2,36,000 − ₹1,00,000

= ₹1,36,000
15. Purchase Invoice aur Due Date

Agar supplier ne:

30 Days Credit

diya hai, to invoice ke basis par payment due date track ki ja sakti hai.

Example:

Invoice Date:

1 September

Credit Terms:

30 Days

Approximate due date:

1 October

Actual due date invoice/agreement terms ke according verify ki jayegi.

16. Purchase Invoice aur Bill-wise Details

Credit purchases mein Bill-wise Details useful hoti hain.

Example:

Bill No. Amount Paid Outstanding
ABC-101 ₹50,000 ₹20,000 ₹30,000
ABC-102 ₹80,000 ₹80,000 ₹0
ABC-103 ₹40,000 ₹10,000 ₹30,000
Total Outstanding

₹60,000

Isse business ko pata chalta hai:

Supplier ko kitna paisa abhi dena hai?

17. Purchase Invoice mein Discount

Suppose:

Product Amount:

₹50,000

Discount:

₹5,000

Net Amount:

₹45,000

Discount ka treatment trade discount, cash discount ya other adjustment hone par different ho sakta hai.

Student Rule

Invoice mein discount ko blindly expense/income na samjhein; discount ka type identify karein.

18. Purchase Invoice with GST

Suppose:

Basic Purchase:

₹1,00,000

Applicable GST:

₹18,000

Invoice Total:

₹1,18,000

GST applicable hone par invoice mein relevant tax components show honge.

For example, a local transaction may involve:

CGST + SGST

while an applicable interstate transaction may involve:

IGST

Exact treatment transaction details aur current GST rules ke according verify karna chahiye.

19. Purchase Invoice aur Purchase Return

Agar purchased goods supplier ko return karne hain, to original purchase invoice ko simply delete karna generally appropriate accounting solution nahi hota.

Instead, applicable Purchase Return / Debit Note process use kiya ja sakta hai.

Example

Original Purchase:

₹1,00,000

Returned Goods:

₹20,000

Remaining Purchase Value:

₹80,000

Applicable tax adjustment bhi return transaction ke according record kiya ja sakta hai.

20. Purchase Invoice Verification Checklist

Invoice Tally mein enter karne se pehle check karein:

Supplier Details

☐ Supplier Name
☐ GSTIN, if applicable

Invoice Details

☐ Invoice Number
☐ Invoice Date

Product Details

☐ Item Name
☐ Quantity
☐ Rate
☐ Amount

Financial Details

☐ Discount
☐ Tax
☐ Total Amount

Credit Details

☐ Credit Period
☐ Due Date

Final Check

☐ Invoice total matches supplier invoice

21. Common Mistakes
❌ Mistake 1: Invoice Number galat enter karna

Invoice number properly verify karein.

❌ Mistake 2: Quantity wrong enter karna

Stock quantity affect ho sakti hai.

❌ Mistake 3: Rate wrong enter karna

Purchase value incorrect ho sakti hai.

❌ Mistake 4: Supplier wrong select karna

Outstanding wrong supplier ke account mein chala jayega.

❌ Mistake 5: GST details blindly enter karna

GSTIN, place of supply, HSN/SAC aur applicable tax treatment verify karein.

❌ Mistake 6: Cash Purchase ko Credit Purchase bana dena

Payment terms carefully identify karein.

🧠 Easy Memory Trick
I-Q-R-A-T

Purchase Invoice ke liye yaad rakhein:

I = Invoice Number

Q = Quantity

R = Rate

A = Amount

T = Tax

Extra Important

Supplier + Date + Total

📊 Quick Revision Table
Point Purchase Invoice
Meaning Purchase details ka document
Issued by Supplier/Seller
Received by Buyer
Contains Item, Qty, Rate, Amount, Tax etc.
Accounting in Tally Purchase Voucher
Shortcut F9
Cash Purchase Immediate settlement
Credit Purchase Supplier payable
Inventory Stock quantity/value tracking
Return Debit Note/Purchase Return process
Main Purpose Purchase documentation & accounting
🖥️ Classroom Practical
Practical — DSD Computers

Supplier:

ABC Suppliers

Invoice No.:

ABC-205

Date:

25-09-2026

Purchase:

5 Laptops

Rate:

₹40,000

Payment:

Credit — 30 Days
Student Task

Tally Prime mein:

F9 Purchase Voucher open karein.
Supplier select karein.
Invoice number enter karein.
Invoice date enter karein.
Purchase ledger select karein.
Laptop stock item select karein.
Quantity = 5.
Rate = ₹40,000.
Applicable tax details verify karein.
Total verify karein.
Narration enter karein.
Ctrl+A se save karein.
Supplier outstanding verify karein.
Stock Summary mein quantity verify karein.
✍️ Practice Questions
Theory
Purchase Invoice kya hai?
Purchase Invoice kaun issue karta hai?
Purchase Invoice aur Purchase Voucher mein kya difference hai?
Invoice Number kya hota hai?
Purchase Invoice mein Quantity aur Rate kyun important hain?
Purchase Invoice ka supplier outstanding se kya relation hai?
Credit Purchase Invoice mein payment kab hoti hai?
Purchase Invoice ka inventory par kya effect ho sakta hai?
Purchase Return ke case mein kya process use kiya ja sakta hai?
Purchase Invoice verify karte waqt kaun-kaun si details check karni chahiye?
Practical

Q1. ABC Suppliers se 10 keyboards ₹1,500 each purchase kiye. Purchase Invoice ka basic format prepare karein.

Q2. 5 laptops ₹40,000 each credit par purchase kiye. Total invoice value before tax calculate karein.

Q3. Purchase Invoice ₹1,00,000 ka hai aur supplier ko ₹40,000 payment ho chuki hai. Remaining outstanding calculate karein.

Q4. Ek invoice mein 20 mouse @ ₹800 hain. Calculate total basic amount.

Q5. Original purchase ₹80,000 hai aur ₹15,000 ka goods return kiya gaya. Remaining purchase value calculate karein.

🎯 Learning Outcomes

Lesson complete hone ke baad student:

Purchase Invoice ko clearly define kar payega.
Invoice aur Voucher mein difference samajh payega.
Purchase Invoice ke important fields identify kar payega.
Quantity × Rate calculation kar payega.
Cash aur Credit Purchase Invoice differentiate kar payega.
Tally Prime mein F9 Purchase Voucher ka basic use kar payega.
Supplier outstanding ka invoice se relation samajh payega.
Purchase Invoice ka inventory par effect samajh payega.
GST details ko invoice mein identify kar payega.
Purchase Invoice ko verify karne ki basic checklist use kar payega.