Cashier · Lesson 23 of 44
Bill above ₹2 lakh: record PAN or Form 97
₹2 લાખથી વધુનું બિલ: PAN કે ફોર્મ 97 નોંધો₹2 लाख से ऊपर का बिल: PAN या फ़ॉर्म 97 दर्ज करें
Income-tax rule 159 (was rule 114B): a sale above ₹2 lakh records the buyer's PAN, or Form 97 (was Form 60) if they have none.
- Counter
- 4 steps
Step by step
Do it step by step
- Step 1:
Attach the customer with F3, then press F6.
Press - Step 2:
A box asks for the Buyer's PAN. Type the 10 characters, like ABCDE1234F.
- Step 3:
No PAN? Have them sign Form 97 — since 1 April 2026 it replaces Form 60 — keep it with the bill, and tick The buyer has no PAN — Form 97 (formerly Form 60) signed and kept with the bill.
- Step 4:
Take the payment and press F11. The PAN is saved on their record.
Press
Quick check
Check yourself
Question 1 of 1
A bill is above ₹2 lakh. What must you record?
Tap the answer you think is right.
Nothing you tap here is saved or sent.
Picture card
Print the picture card
The steps and their keys in English, ગુજરાતી and हिन्दी, on one A4 page. It prints well in black and white.
Printing this page always prints its card.
Questions people ask about this
Still stuck?
Ask your question in your own words, or write to us. [email protected]