Cash bill format and cash memo for shops
Reviewed in November 2026
A cash bill or cash memo records a sale paid in full at the counter. It lists the items and the total with the word «Paid». It works as bill and receipt at once. The memo below opens in rupees with the payment marked as received.
Cash memo
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What it includes
- Shop name, address, phone and GSTIN if registered
- Memo number
- Date
- Customer name and phone (optional)
- Item lines: item, unit, quantity, rate, amount
- Total
- Mode of payment and reference
- Cash received and change
- Paid in full
- Signature or stamp
Cash memo: full text
CASH MEMO
[Shop name]
[Address] · [Phone]
[GSTIN, if registered]
Memo no.: [CM-0001] Date: [06-11-2026]
Customer: [Name, optional] · [Phone, optional]
Item Unit Qty Rate (₹) Amount (₹)
[Basmati rice, 25 kg bag] [bag] [2] [1,450] [2,900]
[Toor dal] [kg] [5] [165] [825]
[Sunflower oil] [1 L pouch] [6] [155] [930]
[Wheat atta] [10 kg bag] [1] [420] [420]
[Sugar] [kg] [5] [46] [230]
[Tea leaves] [500 g] [2] [260] [520]
[Bathing soap] [pack of 4] [3] [120] [360]
TOTAL [6,185]
Amount in words: [Six thousand one hundred eighty-five rupees only]
Mode of payment: [Cash / UPI / Card] Reference: [UPI ref. no.]
Cash received: [₹6,200] Change returned: [₹15]
PAID IN FULL on the date above.
[Goods once sold will be exchanged within [7] days with this memo.]
For [Shop name] ______________________Typical lines on a kirana cash memo
A cash memo lives on short lines with a unit. The rate is per unit, so a half kilo is quantity 0.5.
| Item | Unit | Qty | Rate (₹) | Amount (₹) |
|---|---|---|---|---|
| Basmati rice, 25 kg bag | bag | 2 | 1,450 | 2,900 |
| Toor dal | kg | 5 | 165 | 825 |
| Sunflower oil | 1 L pouch | 6 | 155 | 930 |
| Wheat atta | 10 kg bag | 1 | 420 | 420 |
| Sugar | kg | 5 | 46 | 230 |
| Tea leaves | 500 g pack | 2 | 260 | 520 |
| Bathing soap | pack of 4 | 3 | 120 | 360 |
| Total paid | 6,185 |
The same layout fits a hardware counter or a bakery. Only the units change. Only the units change.
Fields only a cash memo has
| Field | Why it is there |
|---|---|
| Memo no. | Counter memos run in their own series, such as CM-0001 |
| Mode of payment | Cash, UPI or card, with the UPI reference |
| Paid in full | The memo is also the receipt, so it says the money arrived |
| Cash received and change | Settles the count when a ₹2,000 note pays ₹1,640 |
| Goods once sold | Return terms for the counter, if the shop has any |
The generator sets «Due in» to zero days and prints «Paid in full on the date above». Nothing is left open.
Cash memo lines for other counters
| Counter | Typical lines with units |
|---|---|
| Hardware | Wire nails 2 inch by kg · PVC pipe 1 inch by length · Fevicol 1 kg tin |
| Bakery | Fruit cake 500 g by piece · Rusk by pack · Pav by dozen |
| Sweet shop | Kaju katli by kg · Gulab jamun by tin · Samosa by piece |
| Stationery | A4 ream of 500 sheets · Gel pens by box of 10 · Notebooks by dozen |
| Mobile accessories | Charger by piece · Tempered glass by piece · Screen fitting by job |
Save one memo with your usual items. The generator keeps your shop name and logo on the phone for the next customer.
Cash bill book or a memo on the phone
A printed cash bill book gives a carbon copy for the shop. The phone gives a PDF for the shop and an image for the customer.
Many shops keep both. The pad stays at the counter for rush hours. The phone handles customers who want the memo on WhatsApp.
Use different number series for the pad and the phone. CM-0001 on the phone and 0001 in the pad never clash.
Cash memo or credit bill
A cash memo is for money in hand. A sale on udhaar is a credit sale and needs a bill with a due date.
| Sale | Document | What it says about payment |
|---|---|---|
| Customer pays at the counter | Cash memo | Paid in full |
| Regular customer takes goods on credit | Credit bill | Due on the 5th of next month |
| Customer pays part now | Credit bill and receipt | Paid ₹2,000, balance ₹4,185 |
Writing a cash memo for an udhaar sale hides the debt. Switch the generator to «Bill» for those customers.
Cash memo and GST
A GST-registered shop still issues a tax invoice for a taxable sale. Below ₹200 section 31(3)(b) lets it skip the invoice if the buyer does not ask. Those small sales go into one consolidated invoice at the end of the day.
A composition dealer issues a bill of supply and charges no GST. A shop that is not registered writes a plain cash memo with no tax line.
How a kirana collects udhaar over WhatsApp
Most counter sales are cash. The trouble sits in the udhaar book. Twenty regular families may owe ₹40,000 between them by the 25th.
The fix is a short message on the 1st with the month total and the UPI ID. A second goes on the 5th to those who have not paid.
«Namaste Mrs. Iyer, your October total at Lakshmi Stores is ₹6,185. UPI lakshmistores@upi. The bill is attached. Thank you.»
Makatea sends those two messages on its own from the shop number. It marks the account paid when the UPI money arrives.
Common cash memo mistakes
- Tearing memos from two pads at once. Two series with the same number confuse the books.
- Writing «Paid» on a credit sale. The debt then has no paper behind it.
- No unit on loose items. «Dal 5» could be five kilos or five packets.
- Rounding the total without showing it. Add a round-off line of a few paise.
- Skipping the UPI reference. It is the only proof when a payment does not show.
Let the udhaar reminders go out on their own
Makatea keeps the credit customers in one list with what each one owes. It sends the WhatsApp reminder before the date and after it.
Upload the list from Excel and start the same day. The first 14 days are free and need no card.
Free on Makatea: free receipt template · free invoice generator
Frequently asked questions
What is a cash memo?
A cash memo is a bill for a sale paid in full on the spot. It doubles as the receipt.
Is a cash memo the same as a cash bill?
Yes. Cash bill, cash memo and cash invoice name the same counter document.
Can a GST-registered shop give only a cash memo?
No. A taxable sale needs a tax invoice. Below ₹200 to an unregistered buyer the shop may issue one consolidated invoice at day end.
Does a cash memo need a signature?
No. A stamp or signature helps when a customer returns goods. A memo sent as PDF is valid without one.
Can I send the cash memo on WhatsApp?
Yes. Download the image and send it in the chat with the customer.
Your recurring collections on autopilot
Makatea sends the reminders over WhatsApp and email, records every payment and tells you who to follow up with first.
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