In Hindi: उधार · Also called: udhar, credit sale
Udhaar is the credit a shop gives its regular customers: they take the goods now and pay later, at the end of the week, the month, or when the harvest comes in. The record of it is the khata, or bahi-khata: one page per customer, a running list of what they took and what they paid.
A credit sale is still a sale. For a GST-registered shop, tax on goods falls due with the invoice, not with the payment, so the tax on an udhaar sale is due for the month of the bill, whether or not the customer has paid.
Where a paper khata goes wrong is the part payment. A customer who owes for six purchases pays ₹500, it is written as one line against one running total, and a month later nobody can say which purchases are still open.
