01
The Instructions Sheet
Four things to read first, then eight steps and what the workbook does not do.
Cash Voucher Format in Excel, with the Cash Limit Checked Before You Pay (2026)
Pay one person more than ₹10,000 in cash in a day and the expense is not deductible, even if it is split across two vouchers. This free Excel numbers every payment, adds up the cash by person and day, and prints a voucher for the person paid to sign. Updated October 2026.
- A register that numbers every voucher and never reuses a number
- The ₹10,000 cash check by person and day, plus the asset and loan limits
- A printable voucher with the amount in words, approval and the payee's signature
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Petpooja presents
Cash Voucher Format
For shops, traders and small businesses
₹10,000
Cash per person per day · Excel
2026
What's Inside
Six sheets from the first payment to a signed voucher on file
02
The Voucher Register
One row per payment for 300 vouchers: who, the head of account, what for, the supplier's bill, how paid, the amount, who approved it, the stamp and a Check column.
03
The Print Voucher Sheet
Pick a voucher number and print it on one A4 page, with the amount in words and boxes for prepared by, approved by and the payee's signature.
04
The Voucher Rules
Nine provisions from the Income-tax Act, 2025, the Indian Stamp Act and the CGST Act, quoted or summarised, with what each means for your vouchers.
05
The Example Register
Two weeks at a made-up shop in Indore: twelve vouchers, six flagged on purpose and one cancelled.
06
The Example Voucher
Voucher CV/26-27/004 printed: ₹6,000 in cash to a plumber, one of two payments to him that day, flagged under section 36(4), with the stamp box.
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Why This Matters
Two vouchers to one person count as one payment
A cash voucher is the proof behind a payment: who was paid, for what, and a signature. It also decides whether the payment is deductible. Under section 36(4) of the Income-tax Act, 2025, cash paid to one person in a day above ₹10,000 is not allowed as a deduction, and the figure is ₹35,000 for goods transporters.
The limit counts the day, not the voucher. In the example, a plumber is paid ₹6,000 for a repair and ₹5,500 for fittings on the same day. Neither voucher crosses ₹10,000; together they do, and the section disallows the whole ₹11,500. The register adds up cash by name and date and flags both before the money leaves.
When the person paid signs for more than ₹5,000 in cash, that signature is a receipt under the Indian Stamp Act, 1899 and needs a ₹1 revenue stamp. The voucher prints a stamp box when it does. Enter the same payment in your cash book as well, so the balance stays right.
This is not the GST payment voucher. If a purchase falls under reverse charge, section 31(3)(g) of the CGST Act asks for a payment voucher of its own; our self invoice and payment voucher pack covers it.
Sample Preview
What each sheet gives you
Here's a preview of what you'll get inside, sheet by sheet, in the order they open.
Instructions: Four things to read first, the sheets, eight steps and what the workbook does not do.
Voucher Register: Date, voucher no., paid to, head of account, being, supplier's bill no., how paid, reference, amount, approved by, cancelled, stamp and the Check column.
Print Voucher: Business name, cash or bank payment voucher, voucher no., date, paid to, head of account, being, the amount in words, and boxes for three signatures.
Voucher Rules: Nine provisions, quoted or summarised, and what each means for your vouchers.
Example Register: A made-up shop's two weeks: twelve vouchers, six flagged and one cancelled.
Example Voucher: Voucher CV/26-27/004: Rupees Six Thousand Only, in cash, to a plumber, with the stamp box.
... all 6 sheets in one Excel file, with the formulas locked and the input
cells in yellow.
Key Stats
Three limits every cash voucher meets
₹10,000 a day
Cash to one person in a day above this is not deductible, however many vouchers it is split across.
Source: Income-tax Act, 2025, s.36(4), read 28-Oct-2026₹35,000 for transport
The daily cash limit for paying a goods transporter for hiring or plying goods carriages.
Source: Income-tax Act, 2025, s.36(6), read 28-Oct-2026₹5,000 stamp line
Above this, the payee's signed receipt for cash needs a ₹1 revenue stamp.
Source: Indian Stamp Act, 1899, Schedule I, Article 53, read 28-Oct-2026
Common Mistakes
7 Voucher Mistakes Small Businesses Make
01
Splitting one payment across vouchers
Two vouchers of ₹6,000 and ₹5,500 to the same person on the same day are ₹11,500 under section 36(4). The limit counts the day, not the voucher.
02
Paying a transporter in cash above ₹35,000
Freight has its own limit, and above it the whole day's cash freight to that transporter is not deductible.
03
Buying equipment for cash
Pay more than ₹10,000 in cash in a day for an asset and the whole payment is left out of its cost, so it earns no depreciation. Our depreciation calculator shows what that costs.
04
Repaying a loan in cash
₹20,000 or more, with interest, must not be repaid in cash under section 188, and the penalty can equal the amount.
05
Writing the voucher after the cash has gone
A voucher written later has no signature and no check. Write it, read the Check column and get it signed before you pay.
06
Paying without the payee's signature
Without it the voucher is only your note. The signature, with a ₹1 stamp above ₹5,000, is the proof the money reached the right person.
07
Treating every voucher as the GST payment voucher
Under reverse charge GST asks for its own payment voucher, with a self invoice. A cash voucher does not replace it.
Comparison
A Voucher Pad vs This Workbook
| Aspect | A voucher pad | With this workbook |
|---|---|---|
| Voucher number | Printed on the pad, torn out at will | Taken from the row, used once |
| Amount in words | Written by hand | Written for you, in lakh and crore |
| The ₹10,000 limit | Each voucher looks fine on its own | Added up by person and day |
| Approval | Initials somewhere, sometimes | A limit you set, flagged when it is missing |
| The ₹1 revenue stamp | Remembered, or not | Shown on every cash voucher above ₹5,000 |
| Finding a payment later | A pad in a drawer | A register you can search and total |
Swipe the table sideways to see the full comparison.
A voucher book that checks before the cash leaves
Download the free cash voucher format and see each payment checked against the cash limits as you type it.
FAQ
Frequently asked questions
What is the format of a cash voucher?
A cash voucher carries the business name, a voucher number, the date, who was paid, the head of account debited, what it was for, the amount in figures and words, and three signatures: prepared by, approved by and received by. It is a debit voucher, the document behind a voucher entry in the books; our guide to the journal entry for cash deposited shows how such entries are written. This workbook prints all of it on one A4 page.
What is the difference between a cash voucher and a payment voucher?
A cash voucher records a payment made in cash; a bank payment voucher, one made by cheque, UPI or transfer. Both are debit vouchers in your books, and the workbook prints whichever fits. Under GST, a payment voucher is also a specific document for reverse charge purchases, which our payment voucher glossary entry explains.
What is the cash payment limit for a business?
Section 36(4) of the Income-tax Act, 2025 disallows an expense where cash paid to one person in a day exceeds ₹10,000, or ₹35,000 for goods transporters. The Income-tax Rules allow some exceptions. This page is general guidance, not legal or tax advice; check a flagged payment with your accountant.
Does a cash voucher need a revenue stamp?
When the person paid signs the voucher for cash above ₹5,000, that signature is a receipt under the Indian Stamp Act, 1899, and Article 53 of its first Schedule charges a duty of ₹1. Affix the stamp where they sign and have them sign across it. Payments by UPI or bank are usually not signed for.
Who should sign a cash voucher?
The person who prepares it, the person who approves it, and the person who receives the money. For small daily spending, a petty cash float with a voucher for each payment keeps the main cash clean; our cash book format has a petty cash book that works with these vouchers.
About Petpooja
Petpooja is India's leading SME business software suite, trusted by 1,50,000+ businesses across restaurants, retail, healthcare, manufacturing, and more. From billing and payroll to task management and procurement Petpooja helps Indian businesses run better, every day.
From the bills you pay to the vouchers you file
Petpooja Invoice records every transaction as you bill, with GST worked out on every invoice. For the payments made by bank, our guide to a bank reconciliation statement matches them to the statement, and our glossary entry on accounts payable covers what is still owed. Ask for a walkthrough of Petpooja Invoice.
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