Ledgers

Insurance Ledger किस Group में बनाएं? — TallyPrime

By Prakash Kumar Bengani — Tally Expert, 20+ yrs · Updated Oct 2026

Shop, stock, machinery, building या office vehicle का Insurance premium ledger Indirect Expenses में बनाएं (Profit & Loss A/c)। खरीदे हुए माल का transit insurance purchase cost का हिस्सा है, इसलिए वो Direct Expenses में जाता है। अगले साल का prepaid हिस्सा asset है।

Insurance के अलग cases

Policy / Situation	Group
Fire, stock, machinery, office insurance	Indirect Expenses
Transit insurance on purchase	Direct Expenses (purchase invoice में additional charge)
Prepaid Insurance (अगले साल का)	Loans & Advances (Asset)
Owner की LIC / personal health	Drawings (Capital Account)
Insurance claim receivable	Loans & Advances (Asset) / Current Assets

हमारी book के अध्याय 11 (Purchase — Additional Charges) में Freight, Packing के साथ Insurance को भी purchase bill के additional charge के रूप में दिखाया गया है।

Ledger creation (TallyPrime 7.x)

Field	Value
Under	Indirect Expenses
Inventory values are affected	No
GST Applicability	Applicable (ITC eligible policy)
Type of Supply	Services
Is TDS Applicable	No (premium पर TDS नहीं)
Maintain balances bill-by-bill	No

Worked entry: premium और prepaid adjustment

1 October को shop/stock fire policy का साल भर का premium ₹24,000 + 18% GST (intra-state) Bank से भरा (Payment F5):

Particulars	Dr (₹)	Cr (₹)
Insurance Premium (Indirect Expenses)	24,000
Input CGST	2,160
Input SGST	2,160
SBI Current A/c		28,320

31 March को 6 महीने (April–September) का ₹12,000 अगले साल का है (Journal F7):

Particulars	Dr (₹)	Cr (₹)
Prepaid Insurance (Loans & Advances (Asset))	12,000
Insurance Premium		12,000

अगले साल 1 April को यह entry reverse करें।

Reports में कहाँ दिखेगा

Profit & Loss A/c → Indirect Expenses → Insurance Premium (सिर्फ इस साल का ₹12,000)। Prepaid Insurance Balance Sheet में Current Assets → Loans & Advances (Asset) में।

Common Mistakes

Personal LIC को business insurance में डालना

यह business expense नहीं है, tax में disallow होगा। Drawings में डालें।

Blocked policies पर ITC लेना

Motor vehicle या employee health/life insurance पर ITC आमतौर पर restricted है। GST cost में जोड़ें, जब तक exception लागू न हो।

Prepaid adjustment छोड़ना

पूरा premium इसी साल खर्च दिखाने से profit कम दिखता है। Year-end पर prepaid हिस्सा asset में डालें।

FAQ

Insurance ledger under which group in Tally?

Indirect Expenses for fire, stock, machinery, vehicle and office insurance. Transit insurance on purchases is usually shown under Direct Expenses.

Prepaid Insurance किस group में?

अगले साल से जुड़ा premium का हिस्सा asset है। Prepaid Insurance ledger Loans & Advances (Asset) या Current Assets में बनाएं।

Owner की LIC premium business से भरी तो?

वो business expense नहीं, Drawings है। Personal life/health insurance को Insurance ledger में न डालें।

Can I claim GST input on insurance?

On fire, stock and machinery insurance, generally yes. ITC is restricted on items like motor vehicle insurance and employee health or life insurance unless an exception applies, so check with your CA.

WhatsApp पर पूछें

Group: Indirect Expenses — इस group के बाकी ledgers, nature और examples देखें · सभी 28 Ledger Groups की list

Commission Paid Ledger किस Group में बनाएं? — TallyPrime Printing & Stationery Ledger किस Group में बनाएं? — TallyPrime Advertisement Ledger किस Group में बनाएं? — TallyPrime Drawings Ledger किस Group में बनाएं? — TallyPrime

Tally या digital growth में help चाहिए?

Accurate Digital Services — Tally Accounting Software (sales · support · customization) · Local & SEO Services · WhatsApp Business API · SMS & RCS Messaging. पूरे India में।

WhatsApp पर पूछें या call: +91 93111 67841