Small shops
Give customers a simple bill for counter sales.
Bill formats
Cash memo format
A cash memo is the bill a shop hands over when the customer pays on the spot.
When to use it
- Counter sales paid in cash or UPI on the spot.
- Small shops not registered under GST.
- Registered shops use a tax invoice instead, or a bill of supply under composition.
What it must show
- Shop name, address and phone
- Memo number and date
- Customer name (optional for small sales)
- Items, quantity, rate and amount
- Total in figures and words
- Signature or stamp
Good to know
- Keep a carbon copy or PDF of every memo for your books.
- If you are registered under GST, the memo must be a tax invoice with GST details.
Sample: Cash memo format
Made with our invoice generator. The businesses here are examples.
Cash memo
From
Patil Kirana Stores
Station Road, Satara 415001
State: Maharashtra (27)
Customer
Walk-in customer
- Memo no.
- 2026-27/014
- Date
- 12 Oct 2026
| # | Description | Qty | Rate (₹) | Amount |
|---|---|---|---|---|
| 1 | Basmati rice 5 kg | 1 | ₹640.00 | ₹640.00 |
| 2 | Toor dal 1 kg | 2 | ₹165.00 | ₹330.00 |
| 3 | Sunflower oil 1 L | 2 | ₹155.00 | ₹310.00 |
Amount in words
Rupees One Thousand Two Hundred Eighty Only
- Total
- ₹1,280.00
Notes and terms
Goods once sold will be exchanged within 7 days with this memo.
For Patil Kirana Stores
Authorised signatory
Make one now
Open the generator with this format picked. Print it or save it as PDF.
Who uses it
Street and market sellers
Hand over a receipt when a customer asks for proof.
Home businesses
Bill tiffin, tailoring or tuition customers who pay in cash.
Mistakes to avoid
Not stored
The free generator builds your document for one page and keeps no copy.
Registered? Use a tax invoice
A plain cash memo isn't valid for GST-registered shops.
Keep copies
A carbon copy or PDF of every memo keeps your books straight.
Check with your CA
GST rules change; confirm anything unusual before you rely on it.
Questions people ask
What is a cash memo, and what should a cash memo format include?
A cash memo is the bill a shop gives when the customer pays on the spot, in cash or by UPI. It shows the shop name, address and phone, a memo number and date, the customer's name for bigger sales, items with quantity, rate and amount, the total in figures and words, and a signature or stamp. Shops registered under GST must issue a tax invoice instead.
- On the spot Paid at once. Cash or UPI.
- No GST Unregistered shops. Plain memo is fine.
- Words And figures. For the total.
- Copy Keep one. For your books.
Is a cash memo valid for GST?
Only if it carries all the tax invoice details, such as your GSTIN, HSN codes and the tax amounts. A plain cash memo is fine for sellers who aren't registered under GST. If you're registered, issue a tax invoice, or a bill of supply if you're under the composition scheme.
What is the difference between a cash memo and an invoice?
A cash memo is a simple bill for an immediate sale paid on the spot. An invoice can be for credit sales too, with a due date, and a tax invoice carries GST details. For an unregistered small shop the two can look very similar; the label matters less than the details.
Does a cash memo need the customer's name?
For small counter sales it's optional. Add the customer's name and phone for larger sales, warranty items or when the customer asks for it, for example to claim the expense from their employer. It also helps you follow up on repeat customers later. Ask politely; many customers are happy to share it.
Why write the total in words?
Writing the amount in words makes it harder to alter the figure and removes doubt if a digit is unclear. It's a long habit in Indian billing that customers and accountants still expect. The number to words tool writes the amount in rupee style for you.
Can I give a cash memo for a UPI payment?
Yes. 'Cash memo' simply means the customer paid at the time of sale. Note the payment mode as UPI on the memo if you like, and add a UPI QR code so customers can pay quickly. The free invoice generator can add a UPI QR with the amount filled in.
How should I number cash memos?
Use one continuous series, such as CM-001, CM-002, for each financial year, and never skip or reuse a number. Continuous numbers make it easy to match memos with your cash book and show an accountant or tax officer that no sales are missing. Start a new series each April.
Do I need to keep copies of cash memos?
Yes. Keep a carbon copy or a PDF of every memo for your books. They're your record of sales and help with income tax, stock checks and any customer dispute. Store PDFs in a dated folder or use billing software that keeps them automatically. Keep them for as long as the law requires.
When must a small shop register for GST?
Registration is needed once turnover crosses the threshold for your state and type of supply, and in some cases regardless of turnover, such as some online sales. Check the current limits with your CA. After registering, switch from cash memos to tax invoices. Registration is done online on the GST portal.
What is a bill of supply?
A bill of supply is issued by composition scheme dealers and by sellers of exempt goods or services. It looks like an invoice but shows no tax, because no GST can be charged on it. Choose Bill of supply in the free invoice generator if that applies to you.
Can I print cash memos in a book?
Yes. Many shops use printed, numbered cash memo books with carbon copies. The sample format on this page shows the fields to include if you're getting a book printed. A digital memo is easier to search later and can be shared on WhatsApp. Keep used books safely for your records.
Can I send a cash memo on WhatsApp?
Yes. Make the memo with the free invoice generator, save it as a PDF from the print window and send it on WhatsApp. Customers like having a digital copy they won't lose. Marketiism shares bills on WhatsApp as a link with a UPI QR for payment. Ask before saving the number.
Should a cash memo show discounts?
Show the original rate and the discount if you want the customer to see the saving, or just the final rate. Either way, the total must match what the customer actually paid. Clear discounts on the bill also help you track how much your offers cost.
Does a cash memo need a signature?
A signature or shop stamp makes the memo look genuine and is expected on printed memos. Digital bills can carry the shop name in the 'for' line instead. It isn't a strict rule for unregistered sellers, but customers trust a signed or stamped bill more.
Can I make a cash memo on my phone?
Yes. The free invoice generator works in a phone browser: choose Cash memo, add the items and save or share the PDF. For many bills a day, a billing app or Marketiism is quicker, because it remembers your items and prices for you. No app is needed.
Is the cash memo format free?
Yes. The sample format and the free invoice generator are free with no sign-up, and the generator keeps no copy of your bill. Marketiism, our paid software, adds saved items, a point of sale screen and daily sales reports for shops. Use the format as often as you need.
Want this inside your own account?
Marketiism keeps your invoice numbers, GST reports, UPI payment links and WhatsApp reminders in one place. Leave your details and we'll call to set it up for your business, or start the trial yourself.
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