How to Keep a Clear Khata & Udhaar Ledger
Separate new credit, part payments and repayments without double-counting revenue.
Understand the three events
A credit sale increases an amount owed. A part payment reduces that amount immediately. A later repayment further reduces the outstanding balance; it is not a second sale.
Worked ledger
| Event | Sale / credit | Payment | Outstanding |
|---|---|---|---|
| Opening | — | — | ₹0 |
| Customer buys groceries | ₹600 | ₹200 cash | ₹400 |
| Customer repays later | — | ₹150 UPI | ₹250 |
| Customer clears balance | — | ₹250 cash | ₹0 |
Good practice
- Use a consistent customer name or identifier and obtain permission to record contact details.
- Enter part payments against the original sale rather than recording another sale.
- Reconcile the customer balance regularly and retain proof of repayments.
- Include repayments in the correct cash or UPI closing check, but not in new sales turnover.
Try the Khata & Udhaar feature and make a backup of the ledger before changing devices.
Related practical guides
GST Invoice Checklist for Indian Shops
A pre-issue checklist for GST fields, mixed rates and place-of-supply decisions.
Daily Billing Closing Checklist for a Small Shop
A repeatable end-of-day method to reconcile cash, UPI, Udhaar and exports.
UPI Billing & Payment Reconciliation for Indian Shops
How to avoid treating a displayed UPI QR as proof of payment.
How this guide was prepared
Written by the Bill It Bharat product team using documented app workflows and worked examples. No external merchant performance data or testimonials are claimed. For regulatory decisions, refer to the latest CBIC guidance and the GST portal; consult a qualified adviser if needed.
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