Sales voucher
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Sales — GST
Party
Acme Traders — Surat
Debit
Credit
DrAcme Traders
2,36,000.00—
CrSales — Taxable @ 18%
—2,00,000.00
CrOutput CGST 9%
—18,000.00
CrOutput SGST 9%
—18,000.00
Total
2,36,000.002,36,000.00
Narration: Being goods sold vide invoice SL/26-27/0418, transport by Shree Roadlines, LR 88412.
Stock items on this invoice
| Item | HSN | Qty | Rate | Amount |
|---|---|---|---|---|
| Neem oil cake 50kg | 23069019 | 80 bag | 1,450.00 | 1,16,000.00 |
| Bio fertiliser granule | 31059090 | 42 bag | 1,200.00 | 50,400.00 |
| Micronutrient mix | 31051000 | 18 bag | 1,866.67 | 33,600.00 |
Party balance after entry
| Opening balance | 3,18,450.00 Dr |
| This voucher | 2,36,000.00 Dr |
| Receipts this month | 1,50,000.00 Cr |
| Closing balance | 4,04,450.00 Dr |
| Credit limit | 5,00,000.00 |
| Credit days | 30 · 12 overdue |
Ledger — Acme Traders
1-Apr-2026 to 15-Sep-2026 · Sundry Debtors
Debit
01-Apr Opening balance1,84,200.00
22-Apr Sales SL/010296,400.00
14-Jun Sales SL/02171,42,800.00
03-Aug Sales SL/035588,050.00
15-Sep Sales SL/04182,36,000.00
Total7,47,450.00
Credit
28-Apr Receipt RC/00881,84,200.00
30-Jun Receipt RC/014196,400.00
18-Aug Receipt RC/02031,42,800.00
05-Sep Receipt RC/02441,50,000.00
Closing balance c/d4,04,450.00
Total7,77,850.00
Monthly movement
Apr
May
Jun
Jul
Aug
Sep
Trial balance
As at 15-Sep-2026 · all ledgers
| Particulars | Debit | Credit |
|---|---|---|
| Capital account | — | 42,00,000.00 |
| Secured loans | — | 18,50,000.00 |
| Sundry debtors | 27,84,320.00 | — |
| Sundry creditors | — | 14,62,180.00 |
| Closing stock | 19,40,600.00 | — |
| Fixed assets | 31,25,000.00 | — |
| Bank accounts | 8,12,440.00 | — |
| Cash in hand | 1,04,820.00 | — |
| Sales account | — | 62,48,900.00 |
| Purchase account | 41,36,700.00 | — |
| Direct expenses | 6,84,200.00 | — |
| Indirect expenses | 4,92,300.00 | — |
| Duties & taxes | — | 3,19,300.00 |
| Grand total | 1,40,80,380.00 | 1,40,80,380.00 |
GSTR-1 summary
August 2026 · GSTIN 24AABCD1234E1Z5
Taxable value
₹58.4 L
142 invoices
Output tax
₹9.21 L
CGST + SGST + IGST
Input credit
₹6.84 L
2B matched 96%
Net payable
₹2.37 L
Due 20 Sep
Table-wise summary
| Table | Description | Invoices | Taxable | Tax |
|---|---|---|---|---|
| B2B | Registered parties | 96 | 44,18,200 | 7,95,276 |
| B2CS | Small consumers | 38 | 9,42,600 | 1,13,112 |
| CDNR | Credit / debit notes | 6 | −1,08,400 | −19,512 |
| EXP | Exports with LUT | 2 | 5,92,000 | 0 |
| HSN | HSN summary | 14 | 58,44,400 | 9,21,384 |
Reconciliation checks
- All invoices have a valid GSTIN96 of 96 B2B verified
- HSN codes present on every line14 distinct codes
- 4 purchase invoices not in 2B₹28,400 credit held back
- Rounding within toleranceMax variance ₹2
Receivables ageing
As at 15-Sep-2026 · ₹27.84 L outstanding
| Party | 0–30 d | 31–60 d | 61–90 d | 90+ d | Total | Status |
|---|---|---|---|---|---|---|
| Acme Traders | 2,36,000 | 1,68,450 | — | — | 4,04,450 | Watch |
| Vantage Agro Centre | 1,84,200 | — | — | — | 1,84,200 | Current |
| Solis Krushi Seva | 62,400 | 1,12,800 | 94,600 | 2,18,900 | 4,88,700 | Legal |
| Aurora Fertilisers | 3,12,600 | 86,400 | — | — | 3,99,000 | Current |
| Ember Beej Bhandar | — | 1,42,300 | 78,200 | — | 2,20,500 | Watch |
| Vertex Agritech | 4,18,900 | 2,04,600 | 1,12,400 | 62,800 | 7,98,700 | Watch |
| Others (14 parties) | 1,94,200 | 62,400 | 31,170 | — | 2,87,770 | Current |
| Total | 14,08,300 | 7,76,950 | 3,16,370 | 2,81,700 | 27,83,320 |