Voucher Types in Tally: A Complete Guide for Accountants

TallyPrime supports 9 voucher types: Payment, Receipt, Contra, Journal, Sales, Purchase, Debit Note, Credit Note, and Reversing Journal. Each serves a specific accounting function and automates GL posting rules for accurate, compliant financial records.

What Are Voucher Types in Tally?

A voucher in TallyPrime is a digital record of a business transaction. It captures the date, parties involved, amount, and narration, then automatically posts entries to the General Ledger (GL) based on pre-defined accounting rules. Voucher types are templates that enforce these rules, ensuring consistency and preventing errors.

TallyPrime includes 9 standard voucher types, each designed for a specific transaction category. Understanding which voucher to use when is essential for accurate accounting, GST compliance, and financial reporting. Most businesses use 4 to 6 voucher types regularly; advanced users leverage all 9 for complete transaction control.

Payment Voucher: Recording Cash Outflows

A Payment voucher records money going out of the business to pay creditors, employees, or expenses. It decreases cash or bank balance and increases liability or expense accounts.

Common uses: paying supplier invoices, paying rent, paying salaries, paying utilities, loan repayment.

How to create: Gateway of Tally > Accounting Vouchers > Payment Voucher (or Alt+F5). Select the bank or cash account, enter the payee (creditor or expense ledger), amount, date, and narration. TallyPrime auto-posts: debit the creditor/expense, credit the bank. Save with Ctrl+S.

Example: Global IT Care pays Rs 50,000 to a software vendor on 15 Jan 2026. Open Payment Voucher, select Bank of India, enter Vendor Ledger, amount 50,000, narration "Software License Q1 2026". System posts: Dr Vendor Ledger 50,000 / Cr Bank of India 50,000.

Receipt Voucher: Recording Cash Inflows

A Receipt voucher records money coming into the business from customers, loans, or investments. It increases cash or bank balance and decreases receivable or liability accounts.

Common uses: customer payments, loan received, capital injection, interest received, refunds from suppliers.

How to create: Gateway of Tally > Accounting Vouchers > Receipt Voucher (or Alt+F6). Select the bank or cash account, enter the payer (debtor or income ledger), amount, date, and narration. TallyPrime auto-posts: debit the bank, credit the debtor/income. Save with Ctrl+S.

Example: Global IT Care receives Rs 75,000 from a client on 18 Jan 2026. Open Receipt Voucher, select Bank of India, enter Customer Ledger, amount 75,000, narration "Invoice #INV-2026-001 payment". System posts: Dr Bank of India 75,000 / Cr Customer Ledger 75,000.

Contra Voucher: Bank-to-Bank and Cash Transfers

A Contra voucher records transfers between two bank accounts, or between bank and cash, without affecting profit-loss. It is used for internal fund movements only.

Common uses: transferring funds between bank accounts, depositing cash into bank, withdrawing cash from bank, inter-company transfers.

How to create: Gateway of Tally > Accounting Vouchers > Contra Voucher (or Alt+F7). Select the "from" bank/cash account, enter the "to" bank/cash account, amount, date, and narration. TallyPrime auto-posts: debit the destination account, credit the source. Save with Ctrl+S.

Example: Global IT Care transfers Rs 100,000 from ICICI Bank to Axis Bank on 20 Jan 2026. Open Contra Voucher, select ICICI Bank as source, Axis Bank as destination, amount 100,000, narration "Fund transfer for working capital". System posts: Dr Axis Bank 100,000 / Cr ICICI Bank 100,000.

Journal Voucher: GL-to-GL Entries

A Journal voucher records transactions that do not involve cash or bank. It is the most flexible voucher type, allowing any GL-to-GL posting for adjustments, accruals, and non-cash items.

Common uses: depreciation, accrued expenses, accrued income, inter-ledger transfers, loan interest accrual, bad debt provision.

How to create: Gateway of Tally > Accounting Vouchers > Journal Voucher (or Alt+F8). Enter debit ledger, amount, then credit ledger, amount. Date and narration are mandatory. TallyPrime auto-posts: debit one ledger, credit another. Save with Ctrl+S.

Example: Global IT Care accrues rent expense of Rs 30,000 for January 2026 on 31 Jan. Open Journal Voucher, debit Rent Expense 30,000, credit Rent Payable 30,000, narration "January 2026 rent accrual". System posts: Dr Rent Expense 30,000 / Cr Rent Payable 30,000.

Sales Voucher: Recording Customer Invoices

A Sales voucher records the sale of goods or services to customers. It increases receivable (or decreases cash if immediate payment) and increases revenue. In GST-enabled companies, it captures tax details for GSTR-1 filing.

Common uses: invoicing customers, recording service revenue, recording product sales, credit sales to retailers.

How to create: Gateway of Tally > Accounting Vouchers > Sales Voucher (or Alt+F9). Select customer, add line items (product/service, qty, rate, tax). TallyPrime calculates tax and total. Date, narration, and invoice number are mandatory. Save with Ctrl+S.

Example: Global IT Care sells Tally training services to ABC Ltd for Rs 25,000 + 18% GST = Rs 29,500 on 22 Jan 2026. Open Sales Voucher, enter ABC Ltd, item "Tally Training", qty 1, rate 25,000, tax 18% GST. System posts: Dr ABC Ltd (Debtor) 29,500 / Cr Service Revenue 25,000 / Cr SGST Payable 2,250 / Cr CGST Payable 2,250.

Purchase Voucher: Recording Supplier Invoices

A Purchase voucher records the purchase of goods or services from suppliers. It increases payable (or decreases cash if immediate payment) and increases expense or inventory. In GST-enabled companies, it captures tax details for GSTR-2B reconciliation.

Common uses: recording supplier invoices, purchasing inventory, purchasing services, credit purchases from vendors.

How to create: Gateway of Tally > Accounting Vouchers > Purchase Voucher (or Alt+F10). Select supplier, add line items (product/service, qty, rate, tax). TallyPrime calculates tax and total. Date, narration, and invoice number are mandatory. Save with Ctrl+S.

Example: Global IT Care purchases Tally software licenses from a distributor for Rs 45,000 + 18% GST = Rs 53,100 on 25 Jan 2026. Open Purchase Voucher, enter Distributor Ledger, item "Tally Licenses", qty 1, rate 45,000, tax 18% GST. System posts: Dr Software Expense 45,000 / Dr SGST Receivable 4,050 / Dr CGST Receivable 4,050 / Cr Distributor Payable 53,100.

Debit Note Voucher: Purchase Returns and Allowances

A Debit Note voucher records returns or allowances on purchases. It decreases payable and decreases the original purchase amount. It is the reverse of a purchase invoice for partial or full return.

Common uses: returning defective goods to suppliers, recording purchase discounts, recording supplier allowances, reducing purchase liability.

How to create: Gateway of Tally > Accounting Vouchers > Debit Note (or Alt+G then select Debit Note). Select supplier, reference the original purchase invoice, add return line items with qty and rate. TallyPrime calculates and reverses the original tax. Save with Ctrl+S.

Example: Global IT Care returns 5 defective licenses (from the above purchase) worth Rs 9,000 + 18% GST = Rs 10,620 on 28 Jan 2026. Open Debit Note, enter Distributor, reference the original purchase, qty 5, rate 1,800 per unit, tax 18% GST. System posts: Dr Distributor Payable 10,620 / Cr Software Expense 9,000 / Cr SGST Receivable 810 / Cr CGST Receivable 810.

Credit Note Voucher: Sales Returns and Allowances

A Credit Note voucher records returns or allowances on sales. It decreases receivable and decreases the original sales revenue. It is the reverse of a sales invoice for partial or full return.

Common uses: customer returns of goods, recording sales discounts, recording customer allowances, reducing sales receivable.

How to create: Gateway of Tally > Accounting Vouchers > Credit Note (or Alt+G then select Credit Note). Select customer, reference the original sales invoice, add return line items with qty and rate. TallyPrime calculates and reverses the original tax. Save with Ctrl+S.

Example: Global IT Care grants a 10% discount on the earlier training sale (Rs 2,500 + 18% GST = Rs 2,950) on 29 Jan 2026. Open Credit Note, enter ABC Ltd, reference the original sales invoice, qty 1, rate 2,500, tax 18% GST. System posts: Dr Service Revenue 2,500 / Dr SGST Payable 450 / Dr CGST Payable 450 / Cr ABC Ltd (Debtor) 2,950.

Reversing Journal Voucher: Correcting Accruals

A Reversing Journal voucher is a special Journal voucher that automatically reverses itself on the next accounting period. It is used for accruals and prepayments that need to be reversed when the actual transaction occurs.

Common uses: accrued expense reversal, accrued income reversal, prepaid expense reversal, one-time adjustment reversals.

How to create: Gateway of Tally > Accounting Vouchers > Reversing Journal (or Alt+G then select Reversing Journal). Enter debit and credit ledgers, amount, date, and narration. Mark "Reversing" option. TallyPrime will automatically create a reverse entry on the first day of the next period. Save with Ctrl+S.

Customizing Voucher Types in TallyPrime

TallyPrime allows you to customize which voucher types are active for your company. You can enable, disable, or rename vouchers to match your business process.

How to customize: Gateway of Tally > F11 (Features) > Accounting > Voucher Types. Select each voucher and set "Use Voucher" to Yes or No. You can also rename vouchers (e.g., "Payment" to "Cheque Payment"). Changes apply immediately to new vouchers; existing vouchers remain unchanged.

Most small businesses use Payment, Receipt, Contra, Journal, Sales, and Purchase. Large organizations or those with complex accounting also activate Debit Note, Credit Note, and Reversing Journal.

Voucher Entry Best Practices

Accurate voucher entry is the foundation of reliable financial reporting. Follow these practices:

• Use the correct voucher type: Payment for outflows, Receipt for inflows, Contra for transfers, Journal for GL adjustments.
• Enter complete narration: Describe the transaction purpose, invoice number, or reference for audit trail.
• Verify GL accounts: Ensure debit and credit accounts are correct before saving.
• Check GST applicability: Enable GST on Sales and Purchase vouchers if registered; Debit/Credit Notes must reference original invoices.
• Date accurately: Use the transaction date, not the entry date. TallyPrime uses voucher date for reports and compliance.
• Back up regularly: Save company data weekly. Use Gateway of Tally > F1 (Help) > Troubleshooting > Backup to create secure copies.

Voucher Types and GST Compliance

In GST-enabled TallyPrime companies, Sales and Purchase vouchers automatically capture tax details. Enable GST under F11 (Features) > Accounting > Enable GST. Once enabled, Sales vouchers feed into GSTR-1 (outward supplies) and Purchase vouchers into GSTR-2B (inward supplies).

Debit Notes and Credit Notes also carry GST and must reference the original invoice. Payment and Receipt vouchers do not directly affect GST returns but record the cash impact. Contra and Journal vouchers are GST-neutral.

For e-invoicing, enable IRN generation under F11 > GST > Enable e-Invoicing. Active TSS is required. TallyPrime will auto-generate IRN and QR code on Sales vouchers, then push data to GSTR-1 via IRP.

Troubleshooting Voucher Issues

If vouchers fail to save or show errors, try these steps:

• Verify ledger groups: Ensure all accounts used in the voucher exist and belong to the correct ledger group (e.g., Bank under Assets).
• Check date range: Voucher date must fall within the company's financial year.
• Confirm tax settings: If GST is enabled, ensure tax rates are configured for items/ledgers used.
• Repair data: If corruption occurs, Gateway of Tally > F1 (Help) > Troubleshooting > Repair. Back up first.
• Update TallyPrime: Ensure TSS is active and TallyPrime is up-to-date. Outdated versions may lack latest voucher features or GST rules.

Voucher Types Summary Table

Voucher Type	Shortcut	Primary Use	Debit Account	Credit Account
Payment	Alt+F5	Cash outflow	Creditor/Expense	Bank/Cash
Receipt	Alt+F6	Cash inflow	Bank/Cash	Debtor/Income
Contra	Alt+F7	Fund transfer	Destination Bank	Source Bank
Journal	Alt+F8	GL adjustment	Any GL	Any GL
Sales	Alt+F9	Customer invoice	Debtor/Bank	Revenue/GST
Purchase	Alt+F10	Supplier invoice	Expense/GST	Creditor/Bank
Debit Note	Alt+G	Purchase return	Creditor	Expense/GST
Credit Note	Alt+G	Sales return	Revenue/GST	Debtor
Reversing Journal	Alt+G	Accrual reversal	Any GL	Any GL

Getting Started with Voucher Types

If you are new to TallyPrime, start by creating a company, then set up ledgers for your bank, cash, customers, suppliers, and expenses. Next, enable the voucher types your business needs under F11. Then begin entering transactions using the appropriate voucher type for each.

For detailed guidance on Payment Vouchers, Receipt Vouchers, and Contra Vouchers, refer to our dedicated guides. For accounting fundamentals, explore our TallyPrime Accounting Guide.

Mastering voucher types is the key to efficient, compliant accounting in TallyPrime. Each voucher type automates GL posting, enforces business rules, and ensures your financial records are audit-ready. Whether you are a sole proprietor, partnership, or enterprise, understanding when and how to use each voucher type will save time, reduce errors, and build confidence in your financial data.

Need expert help setting up vouchers for your business? Global IT Care is a Tally 3 Star Certified Partner in Purnea, Bihar, serving businesses since 2010. We offer TallyPrime training, implementation, and support. Contact us on WhatsApp at +91 75469 00951 to schedule a free consultation and learn how voucher types can streamline your accounting workflow today.