Finance · Paid PDF
Petty Cash Book Generator
Track daily small-cash receipts and payments — opening balance, expenses by date and head, closing balance carried forward. Free preview; ₹19 clean PDF.
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Entries
| Date | Particulars | Head | Receipt ₹ | Payment ₹ | |
|---|---|---|---|---|---|
| Totals | ₹0 | ₹320 | |||
| Opening balance | ₹5,000 | ||||
| Closing balance | ₹4,680 | ||||
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How it works
A petty cash book records day-to-day small expenses paid in cash — tea, courier, auto, stationery — that are too small to route through bank or UPI. Most Indian offices use the imprest system: a fixed float (typically ₹5,000–₹25,000) is given to the cashier, expenses are logged daily, and the float is reimbursed at month-end to bring it back to the original amount.
Worked example
A Bengaluru startup keeps ₹10,000 imprest. On 5 May 2026 the opening balance is ₹7,840. The cashier records ₹120 (tea), ₹85 (courier), ₹260 (auto for client visit) and ₹95 (printer paper). Closing balance = 7,840 − 560 = ₹7,280. At month-end the ₹2,720 spent is reimbursed and the float returns to ₹10,000. The book becomes the source document for journal entries under Rule 6 of the Income Tax Rules.
When to use this
- Pvt Ltd / LLP audit prep — auditors test petty cash vouchers up to ₹10,000 per voucher (section 40A(3) cap)
- Co-working desks, retail outlets, clinics that handle daily cash
- NGO / Section 8 reporting where FCRA needs separate petty cash trails
- Resident welfare associations (RWAs) maintaining society funds
For the column-by-column format with sample entries, read petty cash book format. Pair this with our GST invoice generator for the formal sale side.
FAQ
Do I need to maintain a petty cash book under GST?
Not specifically under GST, but Section 35(1) of the CGST Act requires every registered person to keep accounts of all transactions. A petty cash book is the simplest record for small daily expenses.
How does the imprest system work?
Petty cashier starts each period with a fixed float (e.g., Rs.5,000). At period end, the cashier submits vouchers and receives reimbursement equal to the spend, restoring the float to Rs.5,000.
What is the cash payment limit per voucher?
Section 40A(3) of the Income Tax Act: cash expense above Rs.10,000 to a single person in a day is disallowed. Pay larger amounts via UPI / NEFT and keep the bank narration in your record.