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Cheques

Cheques is the register of every cheque you gave or received, and whether the bank has cleared it. It shows:

  • the cheques of one bank account, for the period you choose,
  • how many are not yet cleared, how many are post-dated, and how many leaves of the cheque book are unused,
  • a button to print a cheque, and a way to mark a torn or wrongly written cheque as spoiled.

Open it from Books ▸ Banking ▸ Cheques.

Cheques for HDFC Current A/c: the Issued, Received and Post-dated choice, the four figures, and the register of cheques with their vouchers and status.

You do not enter a cheque here. A cheque is recorded when you enter a payment or a receipt by cheque in Receipts and Payments. The cheque books are added to the bank account in Bank accounts.

Why it matters for filing

Income tax (ITR) and your bank balance. A cheque you gave is an amount you have already paid, even when the bank has not paid it yet. This register shows which are still out, so your bank balance in Books can be explained against your statement in Bank Reconciliation.

Numbering. Every cheque number should be accounted for. A cheque that is cleared, still out, post-dated, cancelled or spoiled shows its number here.

Post-dated cheques. A post-dated cheque counts in your accounts from its cheque date, not from the day you wrote it.

GST and cash limits. A cheque carries no GST of its own. The GST is on the bill the cheque pays. Paying by cheque keeps you outside the cash limits of the Income-tax Act 2025: ₹10,000 a day to one person for a payment (section 36(4), 36(6)) and ₹20,000 for a loan or deposit (sections 185 and 188).

What each part of the screen shows

Which cheques, bank and period

Control What it does
Issued / Received / Post-dated Cheques you gave, cheques you received, or cheques whose date has not come.
Bank The bank account. Each account has its own cheque book.
From and To The period. Leave them empty to see all.
Print Prints the register on a landscape page: Cheques issued — HDFC Current A/c and the period.

The four figures

The four figures: Issued 3, Not yet cleared 2 · ₹9,000.00, Post-dated 1 · ₹3,000.00 and Unused in book 000101–000125 22.

Figure What it means
Issued (or Received, Post-dated) How many cheques of this kind there are. A spoiled cheque is listed in the register but is not in this count.
Not yet cleared How many are still out, and their total.
Post-dated How many have a cheque date still to come, and their total.
Unused in book 000101–000125 The first and last number of the cheque book, and how many leaves are left.

Mark a cheque spoiled sits under the last figure. See below.

The register

The register: cheque number, cheque date, favouring, voucher, amount, status, bank date and Print cheque.

Column What it shows
Cheque no. The number. A dash means the payment was entered without one.
Cheque date The date written on the cheque.
Favouring The name on the cheque, or the party if none was entered.
Voucher The payment or receipt it belongs to, for example Payment PY-23. Select it to open that voucher in Receipts & Payments.
Amount (₹) The amount.
Status See the table below.
Bank date The day the bank cleared it, once you match it in Bank Reconciliation.
Print cheque On a cheque you gave. It opens the cheque ready to print. Not shown for a cancelled or spoiled cheque.
Status What it means
Cleared The bank has paid it and you have matched it.
Not yet cleared Still out.
Post-dated Its cheque date has not come.
Cancelled Its voucher was cancelled.
Spoiled You marked it spoiled. It has no voucher and no amount.

The Post-dated list: cheques whose date is still to come.

Marking a cheque spoiled

If a cheque is torn or written wrongly and you will not use it, mark it spoiled so its number is accounted for. Select Mark a cheque spoiled.

Mark a cheque spoiled: Cheque no. and Reason.

Enter the Cheque no., digits only (Enter the cheque number, digits only (for example 004509).) and a Reason, then select Mark spoiled. The register shows Cheque 004509 marked spoiled, and the leaf is no longer counted as unused.

Printing a cheque

Select Print cheque on a cheque in the register, or on a payment in Receipts and Payments, or tick Print cheque after saving when you enter the payment.

Print cheque 000101: a picture of the cheque with the date, the name, the amount in words and figures, and the choices on the right.

Choice What it does
Account payee crossing (A/c Payee) Prints the A/c Payee crossing.
Print the business name for signature Prints For and your business name above the signature space.
Cheque printing format Standard cheque (CTS-2010). Set on the bank account.
Print Prints on the cheque leaf.
Print on plain paper first Prints the same on plain paper, with the guide lines, so you can check.

Put the cheque leaf in the printer face up. Print on plain paper first and hold it against a cheque to check the lines meet. Only the date, the name, the amount in words and figures, and the crossing are printed. The cheque's own printed details are left as they are. ← Receipts & Payments takes you back.

Before the first real cheque, print a sample. Open the bank account in Chart of Accounts and select Print a test cheque. It is a sample with made-up details, printed on plain paper.

What to do when something needs attention

You see What it means What to do
Not yet cleared for a cheque you gave long ago The payee has not banked it, or it has not been matched. Check your bank statement. If the bank has paid it, match it in Bank Reconciliation.
A cheque number is missing between two others A leaf was used and not entered, or spoiled and not marked. Mark it spoiled, or enter the payment.
Unused in book is 0 or the register has no book The cheque book is finished or not added. Add the new book in Bank accounts.
No Mark a cheque spoiled link You do not have access to it. Ask an administrator.
No cheques here yet. No cheque matches the choice, bank and period. Change Issued, Received or Post-dated, the Bank or the dates.