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Khata › Khata book format
Khata book format: how to keep a customer ledger
A khata is the shop's record of what each customer has taken on credit and what they have paid back. Kept properly, it settles arguments in seconds; kept loosely, it starts them.
The columns of a khata
Every customer gets their own page (an account, or ledger). Each line on that page has the same five parts:
- Date of the sale or payment.
- Particulars: what happened, with the bill or memo number, for example "Cash memo CM/26-27/041, 2 bags cement" or "Received by UPI, ref. 431209876543".
- Debit (Dr): the amount the customer now owes you more, that is goods or work given on credit.
- Credit (Cr): the amount they paid, or goods they returned.
- Balance: the running total still due after this line. A Dr balance means the customer owes you; a Cr balance means you owe them (an advance).
A worked example
Sharma Kirana sells to Mrs. Gill on credit. On 1 April 2026 she already owed ₹1,200 from last year.
| Date | Particulars | Debit (₹) | Credit (₹) | Balance (₹) |
|---|---|---|---|---|
| 01 Apr 2026 | Opening balance | 1,200.00 | 1,200.00 Dr | |
| 06 Apr 2026 | Cash memo CM/26-27/014, monthly grocery | 3,450.00 | 4,650.00 Dr | |
| 15 Apr 2026 | Received by UPI | 2,000.00 | 2,650.00 Dr | |
| 04 May 2026 | Cash memo CM/26-27/052 | 2,980.00 | 5,630.00 Dr | |
| 10 May 2026 | Received in cash | 4,650.00 | 980.00 Dr |
The ₹2,000 on 15 April paid the old ₹1,200 first and ₹800 of the April memo. The ₹4,650 on 10 May paid the rest of the April memo (₹2,650) and ₹2,000 of the May memo, so ₹980 of memo CM/26-27/052 is still open. This "oldest bill first" rule is what the khata here uses unless you tick a different bill.
Rules that prevent disputes
- Give a bill or memo for every credit sale and write its number in the khata. A line that says only "goods ₹3,450" is hard to defend later.
- Write the payment mode and reference: UPI reference, cheque number or "cash". When a customer says "I paid on the 15th", you can show exactly which payment it was.
- One page per customer. Two people with the same name? Add the village, shop or phone number to the name ("Ramesh, Model Town").
- Never overwrite. If a line was wrong, add a correcting line (for example a return or discount) instead of rubbing out figures.
- Start each financial year with the opening balance on 1 April, not with the old pages.
- Confirm the balance in writing now and then. A statement sent on WhatsApp and a "yes, correct" reply is useful proof (see statement of account).
Credit sales and GST
If you are registered under GST, a sale on credit is still a sale on the day you supply the goods: the tax invoice (or bill of supply) has to be issued then, and GST is due on it in that month even though the customer has not paid yet. Waiting for the money before making the bill is a common mistake. Make the invoice on billing.niveshsahayak.in; it shows up in the khata automatically.