CORAA

Cash Memo Format in Word - Simple Bill Book Template

A simple cash memo or bill for small retail sales that do not need a tax invoice, with a note on when a tax invoice or bill of supply is needed instead.

Free · CORAA original — SA-aligned
Updated 16 Oct 2026
Use
Small retail sales
Not for
Taxable B2B supply
See
Tax invoice, bill of supply
Format
Word, print ready
Share this template
Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Addressed to
Recipient of the letter — usually the company's board.
Engagement details
The client and period this document is for.
What’s inside

An excerpt from the template.

GSTIN: ___ | PAN: ___

Customer: ___ | Address: ___

A registered person making a taxable supply must issue a tax invoice with the Rule 46 particulars, and one under the composition scheme or making an exempt supply issues a bill of supply under Rule 49. Use this memo for sales that need neither, and use the tax invoice format otherwise. This format is a layout aid. Check the current CGST Act and Rules, and any state rule, before you rely on it for a specific transaction.

For ___ Authorised signatory: ______________________

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

Is a cash memo enough under GST?
A registered person making a taxable supply issues a tax invoice with the Rule 46 particulars. A composition dealer or a person making an exempt supply issues a bill of supply under Rule 49. A cash memo suits sales that need neither. Check the rules for your case.
Should bills be numbered?
Yes, consecutively. A broken sequence draws questions from an auditor or an officer.
How long should bills be kept?
Keep them with your books for the period the law requires for your registration and returns. Ask your CA for the period that applies.
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