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Kachcha bill, pakka bill and GST tax invoice: what each one means

Short answer

Kachcha bill and pakka bill are trade words, not legal terms. In everyday use, a kachcha bill is a plain slip with no tax shown and a pakka bill is a full numbered bill. A GST-registered seller of taxable goods issues a tax invoice; ask your chartered accountant which document you must give. An unregistered seller may not charge GST on a bill CGST Act 2017, s.32. A Khata Kavach bill is a numbered credit bill, not a GST tax invoice.

MDG Services makes Khata Kavach, so this page comes from the maker of one of the apps it may mention. It is general information, not legal, tax or financial advice. Facts about other apps are taken from their own websites and app listings on the date shown and can change, so check them there before you decide.

Facts checked on 27 October 2026. Published by MDG Services on 29 October 2026.

The words and what they mean

WordWhat it is
Kachcha bill, slip, estimateAn everyday word for a plain slip. No tax is shown. It is not a GST document.
Pakka billAn everyday word for a full numbered bill with the seller's details. Some traders mean one that shows tax.
GST tax invoiceThe document a GST-registered seller of taxable goods issues. Ask your chartered accountant which document you must give.
Plain numbered billFrom an unregistered seller. It may not collect GST CGST Act 2017, s.32.

Petrol and diesel are outside GST Finance Ministry reply, Rajya Sabha, 21 Jul 2026. Whether you must register depends on your turnover, so check the current limit.

What a good credit bill shows

  • A bill number and the date.
  • The period it covers and the due day.
  • Your name, address and GSTIN if you have one, and the customer's name.
  • Each fill: date, truck number, litres, rupees.
  • The total in figures and in words.
  • How to pay: bank details or a UPI QR.

What a Khata Kavach bill is

The owner or a manager makes a bill from a customer's unbilled fills in a tap. It is a numbered PDF on your letterhead. If you have added your UPI ID, it carries a UPI QR for exactly what is still due. One tap opens your own WhatsApp with a message and the bill's PDF link ready to send. The customer pays you directly. Record the money received against the bill and it shows paid (or part paid).

It is a bill, not a GST tax invoice, and it does not replace one. If you issue tax invoices, keep making them in your billing software. See numbered bills, with a UPI QR if you add your UPI ID, a bill with a part payment and GST when a customer has not paid.

Other credit words are in the glossary.

General information, not legal advice. For your own case, speak to an advocate or a chartered accountant.

Questions people ask

01What is the difference between a kachcha bill and a pakka bill?

In everyday trade, a kachcha bill is a plain slip or estimate with no tax shown, and a pakka bill is a full numbered bill with the seller's details. The words are not defined by law.

02Can an unregistered seller put GST on a bill?

No. A person who is not registered may not collect any amount as tax CGST Act 2017, s.32. Such a seller can give a plain numbered bill with no GST on it.

03Is a Khata Kavach bill a GST tax invoice?

No. The PDF is titled "BILL". Your GSTIN and PAN print if you enter them, but no tax is split out. If you need tax invoices, make them in your billing software.

04Does petrol or diesel need a GST invoice?

Petrol and diesel are outside GST, so GST does not apply to a pump's fuel sales. State VAT and central excise apply instead. Ask your accountant about the bill your state needs.

05Who can make or cancel a bill in Khata Kavach?

The owner or a manager makes a bill. Only the owner can cancel one. A cancelled bill's number is never used again, its fills go back to unbilled, and you can make a new bill.

Related pages

Vyapar and myBillBook vs Khata Kavach: billing app or credit book?Vyapar and myBillBook are billing apps. Khata Kavach is a shared credit book. A dated side-by-side, where each does more, and when to use both.
Seven habits that make credit easier to see and controlPump me udhar se kaise bache? You cannot always stop credit, but you can ease the worry. Seven habits for a petrol pump that gives diesel on udhar to regular customers.
How to set a credit limit for a regular customer: a rule of thumb with examplesHow much credit to give a regular customer at a petrol pump: a rule of thumb from monthly purchase and credit days, with worked examples.
Udhar khata format: a free Excel sheet and a printable pageDownload a free udhar khata format: an Excel sheet that works out each transporter's balance and credit left, and a printable A4 page. English and Hindi.

About Khata Kavach (advertisement)

Khata Kavach is a shared credit book for petrol pumps, from MDG Services. The transporter asks before each truck fills, your nozzle man sees the limit before he fills, and both of you see every fill, payment and bill. It never lends or holds money.

Set up my pump in the appCall 1800‑891‑3496

About this page. This page is general information published by MDG Services, a brand of VRUOOM PRIVATE LIMITED (CIN U29194HR2021PTC098450), the company that makes Khata Kavach. It is free to read and needs no sign-up.

We make one of the apps. Where a page compares Khata Kavach with another app or another way of keeping credit, remember that we make Khata Kavach. We compare like with like, use only facts the other company publishes, and say plainly where another app does more.

Other companies' names. Khatabook, OkCredit, Vyapar, myBillBook and every other product or company named here belong to their owners. We name them only to say which product a fact is about. We have no connection with them, and they have not seen or approved these pages.

Facts about other apps. Facts about other apps come from their own websites, help pages and app store listings, on the date shown as "facts checked on". Apps change their features and prices often. Check the app's own website before you decide, and tell us if anything here is out of date: we will correct it.

Not legal, tax or financial advice. Pages about getting paid, notices, interest, courts or tax explain the general position in India on the date shown. Laws and rules change, and every case is different. For your own case, speak to an advocate or a chartered accountant.

Examples are made up. The pumps, transporters, vehicles and amounts in examples are made up, and so is the data on the app screens shown. No example describes a real customer or a real result.

What Khata Kavach is. Khata Kavach records credit fills, bills and payments between a petrol pump and its customers. It never lends money and never holds anyone's money: it is not a bank, a lender or a payment service. A Khata Kavach bill is not a GST tax invoice.

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Advertisement. The box headed "About Khata Kavach" is an advertisement for Khata Kavach, a service from MDG Services. Everything else on this page is free information.

Hindi pages. Hindi pages are written for easy reading and say the same as their English pages. Where a page mentions a law, the official text of that law is the one to follow.

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