Purchase Book

The Purchase Book, खरिद खाता, is the prescribed register of purchases for a VAT-registered business, kept per Nepali month. Each row carries the date, the supplier's invoice number and PAN, the total, the exempt and taxable amounts, and the input VAT, with imports shown separately. Its input VAT total is the purchase side of the VAT Return and the amount you set off against output VAT, so only purchases backed by a proper tax invoice with the supplier's PAN belong in the taxable column. BRAccount builds it from submitted Purchase Invoices and debit notes using the Bill No and Bill Date you typed, which is why those fields matter. Before filing, tick each row against the physical supplier invoice.

Purchase Book input VAT for the month = Sum of VAT on valid supplier tax invoices - VAT on debit notes.

1. 01Go to Nepal IRD > Purchase Book.
2. 02Set Company and the Nepali month, for example Kartik 2083, and run the report.
3. 03Match each row to the paper tax invoice: supplier PAN, bill number, date and VAT amount.
4. 04Rows without VAT, such as the two Market mind investment group bills, stay in the non-taxable column.
5. 05Read the input VAT total and carry it to the purchase side of the VAT Return.
6. 06Export and file the printout with the supplier invoices for six years.

Reconcile it with supplier tax invoices before claiming input VAT.

Kartik 2083 lists two bills from Market mind investment group, Rs 1,40,000.