Paper bill book + khata
Most small counters, and nearly every shop before its first GST registration.
Works well for
- Zero cost, zero setup, works in a power cut
- Everyone behind the counter already knows how
- A regular customer can see their own page in the register
Where it starts to hurt
- No stock figure — you find out you are out of something when a customer asks
- Totalling the day by hand, every day
- GST returns rebuilt from scratch each month from loose bills
- One lost or soaked register and the udhaar is gone
Moving across
Carry over the outstanding balances only. Enter each customer's current due as an opening khata entry and start billing from today — there is no need to re-enter old bills.