Purchase and Sales Book (खरिद / बिक्री खाता)
Nepal’s Inland Revenue Department (IRD) requires every VAT-registered business to maintain a Purchase Book (खरिद खाता) and a Sales Book (बिक्री खाता) in the prescribed Rule 23 format. Udyot generates both automatically from your invoices — no separate register to keep by hand.
What the books contain
Each book lists, per invoice: the date (in Bikram Sambat), invoice number, the supplier or buyer name and PAN, item description, quantity and unit, total amount, tax-exempt amount, taxable amount, and 13% VAT — exactly the columns the IRD expects.
Generating the books — step by step
- Open VAT & Compliance → Purchase Book or Sales Book.
- Choose the month (BS) you want to file for.
- Review the entries — they are built from your posted Purchase and Sales invoices.
- Print or download as PDF for your records or for filing.
How VAT is captured accurately
Udyot reads the actual VAT posted on each invoice (from the VAT ledgers), not an assumed rate, so zero-rated and exempt sales are reported correctly alongside standard 13% supplies. This keeps your books reconciled with your VAT return and IRD annexes.
Tips & common questions
Do I still need to file Annexes? Yes — the Purchase/Sales Books support your monthly VAT return and Annex 1–9. Udyot produces both from the same data.
Related: Nepal VAT Overview, Sales and Purchase Invoices.