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B. Sales Verification & Sales Taxes Verification

B.

1. What is Sales Verification & Sales Taxes Verification.

Verification?

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Firstly, salesSales verification meaningmeans that,checking that the total value of issued bills sales (after discount valuediscounts) is ourproperly income.recorded so, thatas income valuein shouldaccounts.

be

At matchedthe same time, the sales tax register’s net tax must also match with ourthe accounttax totalrecorded income.in accounts.

Since every issued bill is already recorded in the sales tax register'sregister, netwe taxcan alsotrust shouldthe matched with account tax.register as we know, the issuedbase. bill'sMatching recorded in sales tax register so, sales tax register sales is accurate. so matching account sales & taxes with the sales tax register isensures verifiedthat both revenue and tax weare cancorrect.

consider.

⚠️ (doImportant: Do not forgetstart tothis reviewstep until the first steps before(entries processingclearance, thisuser step)rights verification, inactive setup check) are completed.

  1. 2. Sales Data Flow & Cases

    To begin verification:

    • Load the Sales Tax Register in account.Accounts.

      make
      • sure
    • to

      Select choosethe correct fiscal year which data you want to tally.

      as
      • we
    • know, sales tax register sales, booked in account by

      Remember, only Sales,Sales and Credit Note bookvouchers type(booked voucherfrom whichSales onlyPosting, canCredit Note, or A/C Bill entry) should be postedpart from sales posting, credit note and ac bill entry. generally we thinkof the sales registerregister.

      sales
      • &
    account

    👉 trialMany income'sassume netthat the Sales Register income will always match with Trial Balance (Income Ledger) or profitP&L &Net lossIncome. reportsBut netmismatches income matched. but, not alwayshappen because we do entry of non non-sales journalvouchers voucheror and credit note voucher which only value already in sales register, these non sjv & crn entries show high income inwrong ledger comparingpostings.

    to

    That’s sales register. it means we need a data only sales voucher and credit note voucher. we can' figure out or verify each entry wise sales so, we have report in account named 'Ledger Reconcile Report' from here can figure out data flow this entire sales verification processwhy we use thisthe report.Ledger

    2. Reconcile
  2. Here,Report i;min showingAccounts. This report helps track the flow of sales registerdata mismatchand cases
    is the key tool for sales verification.

    3. Common Mismatch Cases

    • Case 1: Non-SJV & CRN voucherVoucher entriesEntries
      Income toledger incomesometimes ledger,includes thisnon-Sales contributeJournal toVouchers mismatch(SJV) salesor registerextra dataCredit andNote accountvouchers.
      These sales.do becausenot this record sales which isn't reflectedappear in the sales tax register.
      register, causing mismatches.

    • Case 2: Remaining postingPostings
      If -Sales sometimesor Credit Notes are not posted, they will not appear in accounts, while they already exist in the sales isn'tregister.

      recorded
      • because
    • of remaining posting (sales, credit note). to make sure to clear remaining posting.

      Case 3: Wrong Ledger Posting
      Sales booking in non-income ledger : salesshould only should be recorded in incomeIncome notLedgers.
      Sometimes, by mistake, sales are posted under assets,Assets, expenseExpenses, liabitliy.or Liabilities, sometimeswhich mistakenlycreates salesmismatches.

      booked
      • non
    • income account category this also affect sales mismatch.

      Case 4: Round Round-Off Value : round Issues
      Round-off figureshould be very small (not more than ±0.5 normally).
      If round-off values are unexpectedly large, it may be due to technical errors or bugs. Always verify round-off figures against transaction size.

    • Case 5: VAT Bill & Credit Note Issues
      When issuing VAT bills for IRD approval and then adjusting them with credit notes:

      • Sometimes only the figureCredit which shouldn't be greater then 0.5. but, sometimes technical issue or BUG sales value may booked inside of round off. so, make sure to verify round off figure. if thatNote is very high as that client transaction. small transaction has small value of round, big then little big but, not huge.
        Case 5: we issue vat bill for ird approval. this also sales. after we issue credit note for adjust vat, sales and collection. sometimes we don't post sales but, post credit note or sales posted but not creditthe noteSales.

        or

      • Or Sales is posted but not the Credit Note.

      • Or a sample bill is generated in lastone fiscal yearyear, but,but the credit note issuedis posted in the next fiscalyear.
        All year.these cause mismatches — so make sure to check sample bill's account posting status.
        status carefully.

    • Case 6: [Reserved for additional cases based on audit findings]

    4. Data Tally (Register vs Ledger)

    Steps for reconciliation:

    1. Load Sales Tax Register.

    2. Load Ledger Reconcile Report in Accounts.

      • Filter by Direct Income, Indirect Income.

      • Voucher type: Sales & Credit Note.

    3. Compare both reports.

      • If mismatched, review the above cases.

      • If sales values are in non-income ledgers, re-check voucher type (Sales, Credit Note) and where they were posted.

    DataFor Tallyclient explanation:

    • Use the Ledger Reconcile Report to show the exact voucher flow.

    • Demonstrate: “This voucher created this entry, and this is why mismatch occurred.”

    ✅ With this process, you can confidently verify whether reported sales and taxes are accurate and fully matched between the Sales Tax Register and Accounts Ledger.

    chooseDocumented mainBy head- :Sundar your income heading, voucher type : sales, credit note.Mishra.

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