GST Purchase Invoice Checklist: What to Check Before You Enter a Bill in Tally

Every purchase voucher in Tally starts with a piece of paper someone else made. If that paper is wrong, the voucher is wrong, and the input tax credit (ITC) you claim on it may not survive a reconciliation. A two-minute check before entry saves a correction after filing.

This is the checklist. For how to post the voucher itself, see our guide to purchase invoice entry in Tally Prime.

1. Is it a tax invoice at all?

A delivery challan, a proforma invoice or a quotation is not a tax invoice, and you cannot claim credit on it. Look for the words "Tax Invoice". A supplier under the composition scheme issues a bill of supply instead, which carries no GST you can claim.

2. The fields a GST tax invoice must carry

Field	What to check
Supplier name, address, GSTIN	GSTIN is 15 characters and the state code matches the address
Invoice number	Up to 16 characters, unique for the supplier's financial year
Invoice date	Falls in the period you are entering
Your name, address and GSTIN	Your GSTIN exactly; a wrong one sends the credit to someone else
HSN or SAC code	Present for each line
Description, quantity, unit	Matches what was delivered
Taxable value	After discounts, before tax
Tax rate and amount	CGST and SGST, or IGST, with the cess if any
Place of supply	Decides whether it is CGST + SGST or IGST
Reverse charge	Says whether tax is payable by you under reverse charge
Signature	Physical or digital signature of the supplier

3. Your GSTIN, character by character

The most expensive typo on a purchase bill is in your own GSTIN. The supplier files their return against the GSTIN on the invoice; if it is wrong, the credit appears in somebody else's GSTR-2B and never in yours. Check every character, not just the first few.

4. CGST + SGST or IGST?

The first two digits of a GSTIN are the state code. If the supplier's state and the place of supply are the same, the invoice should carry CGST and SGST in equal halves. If they differ, it should carry IGST. A bill with the wrong pair of taxes needs a corrected invoice; you cannot fix it by posting it to different ledgers.

5. Does the maths add up?

Check that quantity × rate = line value, that the tax on each line matches its rate, and that the lines add up to the total. Rounding differences of a rupee are normal. Anything larger usually means a missed line or a wrong rate.

6. E-invoice: IRN and QR code

Businesses above the e-invoicing turnover threshold must register each B2B invoice on the invoice registration portal, which returns an Invoice Reference Number (IRN) and a signed QR code. If a large supplier sends you a B2B invoice without them, ask for a registered one. Scanning the QR code with the government's verification app confirms the details.

7. Will the credit be allowed?

A correct invoice is necessary but not enough. Under Section 16 of the CGST Act, you can claim ITC only if:

• you have the tax invoice,
• you have received the goods or services,
• the invoice appears in your GSTR-2B, and
• the supplier has actually paid the tax and filed their return.

Some purchases are blocked no matter how good the invoice is, such as food and beverages for staff, or a car for personal travel. Restaurants paying 5% GST without credit cannot claim ITC on most inputs at all.

The deadline is 30 November after the end of the financial year, or the date you file the annual return, whichever comes first.

8. Has it already been entered?

Duplicate entries are common when bills arrive on paper and on WhatsApp. Search the supplier's ledger for the invoice number before you post.

The short version

Before entry: tax invoice, your GSTIN, the right tax pair, the maths, the IRN where needed, and no duplicate. After filing: match against GSTR-2B every month.

Let the software do the checking

Novota for Tally reads a photo or PDF of the supplier bill, checks the maths and the GST split, flags mismatches, and holds the voucher for your review before it posts to Tally Prime. Start with 20 free invoice pages.