Cash memo format: free Excel, Word & PDF (vs invoice & receipt)

Last updated: 29 October 2026

Short answer: a cash memo is a bill for a cash / spot-payment sale — the paper (or PDF) your counter hands the buyer when goods are sold and paid for on the spot. The free Excel, Word and PDF files below give a blank layout and a filled ₹ unregistered kirana example (item lines, total figures and words, payment mode, “seller not registered” note). They are educational templates — not a prescribed CBIC blank, not a GST tax invoice, not a bill of supply, and not a cash / payment receipt.

Educational information only. This page is general guidance for Indian small businesses, kirana and retail counters, freelancers and students. It is not tax, legal or stamp-duty advice and it is not a substitute for a chartered accountant or current official sources. Rules and forms change; verify before you file, charge tax, stamp or sign.

Related guides: this page is about the cash-sale bill. Use the cash receipt format when you need proof that money was received. Use the GST invoice format when you are GST-registered and need a tax invoice or bill of supply. Use the cash book format for the running cash/bank register that posts the sale.

Download the cash memo format (Excel, Word, PDF)

The free files include a blank cash memo and a filled unregistered cash-sale ₹ packet. There is no WhatsApp, email or phone gate. This version does not ship a full Rule 46 tax-invoice clone, a full bill-of-supply printable, or an online cash-memo generator.

These are free ScaleSaathi educational templates, not prescribed government forms and not stamp-duty advice. The example shop (Kaveri Kirana Store, Nashik), memo CM-2045, walk-in Cash Customer and item lines are fictional. Keep your real source documents separately.

What is a cash memo format? (and what it is not)

A cash memo format is the layout of a bill for a cash / spot-payment sale. Indian counters also say cash bill, bill book slip or simply “memo”. Accountants treat it as a source document: after you issue it, you post a cash-sale entry in the cash book.

A useful cash memo shows who sold, who bought (or “Cash Customer”), what was sold (qty × rate), the total in figures and words, and how it was paid.

What a cash memo is not

A plain cash memo has no GST Rule 46 / Rule 49 field list of its own. When GST-registered, use the correct GST document type instead of inventing a GST-looking memo.

Cash memo vs tax invoice vs bill of supply vs cash receipt

Explicit split: cash memo = bill for a cash sale; cash / payment receipt = acknowledgement of payment. Some blogs mash the words; on ScaleSaathi they are not the same document.

Fields every useful cash memo should carry

Numbering hygiene: one memo series per FY; cancel don’t tear; keep an office copy. For GST tax invoices / BoS and Consumer Protection memos, serial uniqueness for the FY is harder — and Rule 5 says serials must not be altered or erased.

How to fill a cash memo (step by step)

This walk-through matches the blank sheet in the Excel and Word downloads above.

1. Pick the right document. Unregistered shop: a cash memo. GST-registered regular dealer: a tax invoice (you can title it “Cash memo-cum-tax invoice”, but every Rule 46 field still applies). Composition dealer: a bill of supply.
2. Write the heading and shop details. Shop name, address and phone. Add your GSTIN only if you are registered. Composition dealers print “composition taxable person, not eligible to collect tax on supplies” at the top.
3. Give it the next serial number and date. Use one consecutive series per financial year (for example CM-2045), up to 16 characters. Never reuse, erase or skip a number.
4. Write the buyer’s details. “Cash Customer” is fine for small walk-in sales. On a tax invoice to an unregistered buyer, record name, address, delivery address and State once the taxable value is ₹50,000 or more; add the buyer’s GSTIN if they are registered.
5. List each item. Description, quantity and unit, rate and amount (qty × rate). Registered sellers add the HSN code for each item.
6. Total it, with tax only if you may charge tax. Subtotal, discount, then CGST + SGST (same State) or IGST (other State) only on a regular tax invoice. Unregistered and composition sellers show no tax lines.
7. Write the total in figures and words. Example: ₹2,455.00 — Rupees Two Thousand Four Hundred Fifty-Five only. Both must match.
8. Record how it was paid. Cash, UPI (with the last digits of the UPI reference), card or mixed.
9. Sign, hand over, keep the office copy. Sign or stamp the memo (not needed on an electronic memo), give the original to the buyer, keep the office copy and post the sale in your cash book.

Worked ₹ example: unregistered shop cash sale

Fictional facts (also in the Excel / Word / PDF packet):

Line items (Qty × Rate = Amount):

This bills a spot-payment retail sale for an unregistered shop. It is not a tax invoice, not a bill of supply, and not a payment receipt. If you are not GST-registered, do not add GST / CGST / SGST / IGST lines or collect “GST” on a cash memo. Print or save customer + office copies; post ₹2,455 in the cash book.

When you are GST-registered (regular, composition, ₹200 note)

Sometimes a plain cash memo is the wrong document.

Regular taxable supplies → tax invoice

If you are GST-registered and make a taxable supply as a regular dealer, issue a tax invoice with Rule 46 particulars. Calling a sheet “Cash memo-cum-tax invoice” does not relax Rule 46. This guide does not republish the full Rule 46 list — see the GST invoice format.

On a tax invoice to an unregistered buyer, if the taxable supply is ₹50,000 or more, record buyer name, address, delivery address, and State name/code; below that, record those details if the buyer asks.

Optional: GST tax invoices for goods are prepared in triplicate (recipient / transporter / supplier); services in duplicate — Rule 48. That is about tax invoices, not every kirana cash memo.

Composition / exempt → bill of supply

Composition dealers (s.10) and suppliers of exempt goods/services issue a bill of supply (Rule 49), not a tax invoice. Put this exact legend at the top: “composition taxable person, not eligible to collect tax on supplies”. A composition dealer must not collect GST from the buyer and must not show tax rate/amount on the BoS. Ask your CA how composition tax is remitted. Deep BoS fields → GST invoice format.

Very small B2C under ₹200 — consolidated daily invoice

For supplies under ₹200, a registered person need not issue a separate tax invoice for each sale if the buyer is unregistered and does not ask — and must issue a consolidated tax invoice for that day. If the buyer asks, issue the invoice. The same less-than-₹200 carve-out appears in the bill of supply proviso under s.31(3)(c). Confirm with your CA. Multiplex film-admission suppliers follow different electronic-ticket rules under Rule 46 — ask CA for cinema cases.

ITC, registration & composition caps (soft)

A registered buyer generally needs a valid tax invoice (or other prescribed tax-paying document) for ITC — a plain cash memo without those particulars is not enough. Ask your CA. Whether you must register depends on turnover, supply type, and State — thresholds change by notification. Composition caps are also notification-sensitive; do not copy a competitor’s ₹ crore figure. Confirm with your CA before treating a plain memo as GST-compliant when registered.

Worked ₹ example: the same idea with GST (regular dealer)

Fictional facts. Here a GST-registered hardware shop in Nashik sells to a walk-in buyer from Nashik, so this is a sale within one State (CGST + SGST). The HSN codes and the 18% rate are for illustration only — check the current HSN code and rate for your own items with your CA or the CBIC rate schedule.

Amount in words: Rupees Four Thousand Twelve only. Check: 1,800 + 1,000 + 600 = 3,400; 9% of 3,400 = 306; 3,400 + 306 + 306 = 4,012. If the same buyer were in another State (say, delivery to Gujarat), you would charge IGST @ 18% = ₹612 instead of CGST + SGST, and show the place of supply as that State. Goods tax invoices are made in triplicate (original for recipient, duplicate for transporter, triplicate for supplier) under Rule 48.

The same sale as a composition dealer’s bill of supply

Now suppose Shree Ganesh Hardware has opted for the composition scheme. It cannot collect GST from the buyer, so it issues a bill of supply with no tax rate and no tax amount.

Bill no. SGH/BS/0317, same date, GSTIN printed, signature. Amount in words: Rupees Three Thousand Four Hundred only. The buyer pays ₹3,400 — no CGST/SGST lines. The dealer pays its composition tax to the government from its own turnover (ask your CA for the current rate and limits), and a registered buyer cannot claim input tax credit on a bill of supply.

Which fields go on the bill: unregistered vs regular GST vs composition

Rows (a) to (r) follow Rule 46 of the CGST Rules (tax invoice). The composition column follows Rule 49 (bill of supply). The unregistered column is good practice plus the Consumer Protection (General) Rules, 2020 Rule 5 particulars — GST rules do not apply to an unregistered shop’s cash memo.

* Rule 49 lists recipient details for registered buyers and does not separately list quantity; many composition dealers show quantity anyway. Confirm edge cases with your CA. Rule 46 also has special lines for e-commerce, online gaming and some services that are outside the scope of a shop cash memo.

Consumer Protection particulars (careful)

Under Consumer Protection (General) Rules, 2020 Rule 5, every invoice, bill, cash memo, or receipt a seller issues for goods or services should carry minimum particulars: seller name and address; consecutive serial ≤16 characters, unique for a financial year; date; consumer name; description; quantity (goods); shipping address if applicable; taxable value and discounts; tax rate; signature (not required if electronic); customer care if available; total in one figure + breakup. Serials must not be altered or erased.

Rule 5 applies to sellers generally — it is not written as e-commerce-only (platforms have separate e-commerce rules). This is consumer-protection law; it does not replace GST Rule 46 / Rule 49. Educational only — ask your CA.

How to number and file cash memos (bill book hygiene)

1. One clean memo series per financial year (CM-001…).
2. Cancel don’t tear; keep the office copy. For GST tax invoices / BoS and Consumer Protection memos, FY-unique serials are harder law.
3. Voided memos: mark CANCELLED; do not reuse the number.
4. Don’t share the same serial stream with unrelated document types without a clear prefix.
5. File office copies with the day’s cash-sale folder; post the sale in your cash book.
6. Retention: GST-registered persons must retain prescribed accounts/records for 72 months from the annual-return due date (CGST s.36). Office copies are good practice for everyone; unregistered retention is not locked to this GST clock — ask your CA.

Revenue stamp and the ₹2 lakh cash limit (careful)

Stamp (soft): Indian Stamp Act Schedule I Article 53 deals with duty on a receipt. Central materials show one rupee when chargeable. Exact thresholds and state amendments differ — do not treat a blog’s ₹500 (or ₹5,000) figure as national hard law. A cash memo (sale bill) is not automatically a Stamp Act “receipt”. Optional stamp box on templates = reminder only. UPI/card “received” lines are state- and instrument-specific — ask your CA.

High-value cash (educational): do not accept ₹2,00,000 or more in cash / impermissible mode from one person in a day / one transaction / one event or occasion — use prescribed account-payee or electronic modes (s.269ST; from 1 April 2026 commonly read as Income-tax Act, 2025 s.186). Breach can attract a penalty up to the amount received (historically s.271DA; confirm the 2025 label with your CA). Not advice and not a calculator.

UPI, QR code and payment mode on a cash memo

Most counter sales today are paid by UPI, so add a Payment mode line: Cash / UPI / Card / Mixed. For UPI, note the app or the last 4–6 digits of the UPI reference (UTR) — it lets you match the memo with your bank statement later. Printing your shop’s UPI QR code on the memo is convenient, but the QR is only a way to pay; it is not proof of payment until the money shows in your account.

A UPI payment does not change the document: a sale bill is still a cash memo (or tax invoice / bill of supply if you are registered). If you only need to acknowledge money received against an earlier bill, use a cash receipt. For a split payment (say ₹1,000 cash + ₹1,455 UPI), write both amounts so the cash book and bank book each match. The ₹2,00,000 cash limit discussed below applies to cash, not to UPI.

Recording a cash memo in your books

Every memo becomes one line in your books. For the Kaveri Kirana example (₹2,455 cash):

Write the memo number in the narration (e.g. “Cash sales per CM-2045”). Many small shops post one daily total of all memos instead of each memo — fine, as long as the memo numbers for the day are listed. Credit sales go to the buyer’s account in the ledger, not to cash. GST-registered businesses must keep these records for 72 months from the due date of the annual return (CGST s.36).

Cash memo variants by business type

Kirana and general store

Short item names, quantity with unit (kg, L, pcs), “Cash Customer” for walk-ins. Many sales are under ₹200: a registered kirana may skip a per-sale invoice for an unregistered buyer who does not ask, but must make a consolidated tax invoice at the end of the day.

Medical store / pharmacy

Add batch number, expiry date and the prescribing doctor’s name where your drug licence conditions require it, plus your drug licence number. Check your State drug licence conditions — they are separate from GST rules. Keep MRP and discount columns clear.

Hardware and electrical

Use size and unit columns (inches, metres, pcs). Contractor buyers are often registered and want ITC, so issue a proper tax invoice with their GSTIN and HSN codes, as in the example above — a plain cash memo will not do for them.

Restaurant, dhaba and café

Table or token number, items, quantity, rate, total, payment mode. Restaurants charging GST must show the tax correctly on the bill; GST rates for restaurant service depend on the type of outlet, so confirm the current rate with your CA rather than copying it from another bill.

Mistakes that make a cash memo unreliable

1. Charging GST without GSTIN / adding CGST–SGST lines when unregistered.
2. Titling an unregistered memo “Tax invoice”.
3. Using a plain cash memo as a fake substitute for a tax invoice or bill of supply when GST-registered.
4. Mashing cash memo with cash / payment receipt — bill vs acknowledgement.
5. Skipping consolidated-day teaching for registered shops on sub-₹200 B2C without checking unregistered + no-request + daily consolidated conditions.
6. Accepting ₹2 lakh-class cash without checking the mode-of-receipt rule.
7. Missing amount in words (or words that do not match figures).
8. No office copy / tearing cancelled memos.
9. Altering serials or totals with whitener — cancel and reissue.
10. Assuming a blog’s stamp ₹500 / ₹5,000 figure is national hard law.

When a spreadsheet pad is enough — and when billing software helps

A printed bill book or these templates suit modest volume, one issuer, and shops that already keep a cash book (or already raise proper GST invoices elsewhere when registered). Move to billing software when counters collide on serials, you become GST-registered and need tax invoice / BoS fields in one system, or sale bill + stock + cash book must stay linked.

If you are comparing billing tools: Billing software for retail shop · Best GST billing software in India · Accounting software for small business · Accounting software selector · Generators hub.

Related guides

Frequently asked questions

What is a cash memo format?

The layout of a bill for a cash / spot-payment sale — shop details, serial, date, customer, item lines, total in figures and words, payment mode, signature. Downloads above give blank and filled INR examples for an unregistered shop.

Cash memo vs tax invoice — what’s the difference?

A cash memo is a commercial cash-sale bill. A tax invoice is the GST document for taxable supplies by registered regular dealers (Rule 46). GST does not treat a free-form “cash memo” as a substitute tax invoice. Full field list: GST invoice format.

Cash memo vs cash receipt — which do I issue?

Issue a cash memo to bill the cash sale. Issue a cash / payment receipt to acknowledge that money was received (often against an invoice already raised). They are different documents.

Can a GST-registered shop use only a cash memo?

Usually no for taxable supplies — issue a tax invoice (or a bill of supply where that applies). A “cash memo-cum-tax invoice” title does not relax Rule 46. Ask your CA.

What should composition dealers issue instead?

A bill of supply with Rule 49 particulars and the exact legend “composition taxable person, not eligible to collect tax on supplies”. Do not collect GST from the buyer on a BoS. See the GST invoice format guide.

Do I need a separate memo for sales under ₹200?

If GST-registered, for very small B2C supplies under ₹200 you need not issue a separate tax invoice for each sale if the buyer is unregistered and does not ask — and you must issue a consolidated tax invoice for that day. If the buyer asks, issue the invoice. Confirm with your CA. Unregistered shops still use ordinary cash memos as commercial bills.

What particulars does consumer law expect on a cash memo?

Consumer Protection (General) Rules, 2020 Rule 5 lists minimum particulars for invoices, bills, cash memos and receipts issued by sellers (identity, unique FY serial ≤16 characters, date, consumer name, description, qty, shipping if applicable, taxable value/discounts, tax rate, signature unless electronic, customer care if available, total + breakup). This does not replace GST rules when those apply.

Do I need a revenue stamp / is there a cash limit?

Stamp duty on a Stamp Act receipt is state- and instrument-specific — do not treat blog ₹500 / ₹5,000 figures as national hard law; ask your CA. Separately, do not accept ₹2,00,000+ in cash / impermissible modes from one person in a day / transaction / event (s.269ST / 2025 s.186). Confirm with your CA.

Can a buyer claim ITC on a cash memo?

A registered buyer generally needs a valid tax invoice (or other prescribed tax-paying document) — a plain cash memo without those particulars is not enough. Ask your CA.

Are ScaleSaathi downloads prescribed government forms?

No. They are free educational templates without a sign-up wall. They are not CBIC / Consumer Affairs prescribed blanks, not stamp-duty advice, and not a guarantee of statutory compliance. ScaleSaathi does not offer an online cash-memo generator at the moment.

Does a cash memo need an HSN code?

Not for an unregistered shop. A GST-registered dealer’s tax invoice or bill of supply needs the HSN code for each item; check the current number of digits required for your turnover with your CA.

Can I issue a cash memo for a UPI payment?

Yes. “Cash memo” means a bill for a spot-payment sale; record the payment mode as UPI and note the UPI reference so it matches your bank statement.

Sources and further reading

How we researched this guide

ScaleSaathi Editorial publishes practical guides for Indian small businesses under LendLink Tech Private Limited. Format guides like this one prioritise clear downloads, worked ₹ examples, careful legal framing and links to related records — without WhatsApp gates, invented legal numbers, or software affiliate fog.