IRD Annex 5 & 6 Sales and Purchase Book Generator Nepal

Nepal IRD Annex 5 & 6 Sales and Purchase Book Generator

Generate, customize, and download statutory Inland Revenue Department (आन्तरिक राजस्व विभाग) Sales Registers (बिक्री खाता) and Purchase Registers (खरिद खाता) with live 13% VAT formulas and audit-ready Excel export.

Download Official Excel (.xlsx)

करदाताको नाम (Taxpayer Name)

स्थायी लेखा नम्बर (PAN / VAT No.)

आर्थिक वर्ष (Fiscal Year)

कर अवधि / महिना (Tax Period Month)

कर छुट (Tax-Exempt)

करयोग्य आधार (Taxable Base)

Estimated Monthly VAT Balance (अनुसूची १० Return Summary)

Output VAT (Sales): रु — Input VAT (Purchase): रु

रु

अनुसूची-५: बिक्री खाता (Sales Book Register) Rule 23 (1)(a)

Editable matrix with automatic 13% VAT calculation. Rows are exported directly into IRD format.

सि.नं.	मिति (BS)	बिजक नं.	खरिदकर्ताको नाम (Buyer Name)	Buyer PAN	जम्मा बिक्री मूल्य	कर छुट मूल्य	करयोग्य मूल्य	१३% कर (VAT)	निकासी बिक्री	प्रज्ञापनपत्र नं.	Action

जम्मा (Grand Total):

अनुसूची-६: खरिद खाता (Purchase Book Register) Rule 23 (1)(b)

Records local supplier bills and customs import declarations with input tax credit categorization.

सि.नं.	मिति (BS)	बिजक / PP नं.	आपूर्तिकर्ताको नाम (Supplier Name)	Vendor PAN	जम्मा खरिद मूल्य	कर छुट खरिद	स्थानीय करयोग्य	१३% इनपुट कर	पैठारी करयोग्य	पैठारी कर	Action

जम्मा (Grand Total):

Compatible with IRD Taxpayer Portal (taxpayerportal.ird.gov.np) Excel upload specifications.

Export format: .xlsx (OpenXML) • VAT Rate: 13.00%

Annex 5 (अनुसूची-५): बिक्री खाता Rules

Under Rule 23(1)(a) of the Nepal VAT Rules 2053, every registered seller must record all sales transactions in chronologically sequential order before releasing goods:

Mandatory Buyer PAN: For any B2B sale exceeding Rs. 10,000, recording the customer's 9-digit PAN is strictly mandatory per Finance Act directives.
Zero-Rated Exports: Goods exported abroad must carry 0% VAT with the official Customs Declaration (प्रज्ञापनपत्र नं.) recorded in the final column.
Exempt Items: Agricultural goods, basic groceries, and medical supplies must be separated into the "कर छुट" column.

Annex 6 (अनुसूची-६): खरिद खाता Rules

Under Rule 23(1)(b), businesses claim Input Tax Credit (कट्टी) against output VAT liabilities. Clean documentation is the #1 defense during IRD audits:

Local vs Import Segregation: Local vendor VAT bills go into Local Taxable, while customs border declarations go into Import Taxable (पैठारी मूल्य).
Disallowed Input Tax: Passenger motor cars permit only 40% input tax credit. Entertainment, alcohol, and petroleum for cars permit 0% VAT credit.
Cash Expense Limit: Business purchase bills exceeding Rs. 50,000 paid in physical cash are disallowed under Section 21 of the Income Tax Act.

Statutory Timeline Compliance

Monthly IRD Filing Deadlines & Penalties

Nepal VAT Act 2052 25th of Following BS Month

The 25-Day Rule

Under Section 18, transactions conducted in any Nepali month (e.g. Shrawan) must have their Annex 5 & 6 summarized, VAT return filed (अनुसूची १०), and tax deposited by the 25th of the following month (Bhadra 25).

Late Filing Fines

Delaying your monthly return triggers a statutory penalty of 0.05% per day on unpaid tax or Rs. 1,000 per month (whichever is higher) plus 15% annual interest on delayed VAT liability.

6-Year Retention Mandate

Under Section 16, taxpayers are legally bound to store all physical Sales Books, Purchase Books, Customs clearance manifests, and bank receipts for at least 6 years from the end of the tax year.

Smart Accounting Automation

Manual Spreadsheet Registers vs. ByaparOS

Why hundreds of Nepali businesses are upgrading from manual Excel books to real-time cloud ERP.

Manual Excel / Paper Registers

• Hours wasted manually re-entering sales invoices into spreadsheets at month-end.
• Formula corruptions and rounding differences cause mismatches on the IRD portal.
• Risk of lost spreadsheet files or computer hardware crashes violating 6-year retention.
• No automatic PAN verification, risking B2B expense disallowance during tax audits.

Automated with ByaparOS

• Every POS sale and supplier purchase instantly posts to Annex 5 and Annex 6 in real time.
• 1-click IRD-ready Excel export with exact official headers and formula sums.
• Encrypted cloud storage preserves your historical ledgers securely for 6+ years.
• Automated PAN validation and deadline alerts 5 days before the 25th of every BS month.

Knowledge Base

Frequently Asked Questions on IRD Books

Under Rule 23 of the Nepal Value Added Tax Rules 2053, every registered taxpayer must maintain statutory registers: Annex 5 (अनुसूची ५ - बिक्री खाता / Sales Book) records all local sales, tax-exempt goods, and exports; Annex 6 (अनुसूची ६ - खरिद खाता / Purchase Book) records all local purchases, border import customs declarations, and exempt inputs. These two registers form the mandatory legal foundation for filing monthly VAT returns with IRD.

Under Section 18 of the Nepal Value Added Tax Act 2052, every registered business must file its monthly VAT return and deposit any net tax payable within 25 days following the end of each Nepali (Bikram Sambat) month (e.g. Shrawan VAT return must be submitted by 25th Bhadra). Late filing incurs a daily penalty of 0.05% or Rs. 1,000 per month, whichever is higher.

Under Section 16 of the Nepal VAT Act 2052 and Income Tax Act 2058, businesses must preserve all sales books, purchase books, physical VAT invoices, customs declarations (Pragyapan Patra), and bank deposit vouchers for a minimum of 6 years from the end of the respective fiscal year for potential IRD audit inspections.

Yes. The Inland Revenue Department's Taxpayer Portal (taxpayerportal.ird.gov.np) provides an Excel file upload option under the VAT Return (अनुसूची १०) section. Generating your Sales and Purchase books using this exact statutory column layout guarantees 100% upload compatibility without column mapping errors.

Taxable sales involve goods and services subject to Nepal's standard 13% VAT. Exempt sales (कर छुट) include basic agricultural items, unprocessed foods, health services, and educational textbooks listed in Schedule 1 of the Nepal VAT Act. Both categories must be declared in Annex 5, but 13% VAT is calculated solely on the taxable column.

ByaparOS automatically logs every POS transaction, wholesale invoice, delivery challan, and supplier purchase receipt directly into real-time Annex 5 and Annex 6 ledgers. You can inspect monthly totals, verify buyer PANs, and export audit-ready Excel spreadsheets in one click without any manual spreadsheet entry.

ByaparOS ERP

Never spend hours on Excel Annex 5 & 6 again

ByaparOS generates your IRD-compliant Sales and Purchase Registers automatically with every POS receipt, purchase order, and delivery note. Start your 3-month free trial today.