You can record purchases of exempt goods by selecting the nature of transaction Purchase Exempt.
This nature of transaction is provided for Andhra Pradesh, Assam, Bihar, Chandigarh, Chhattisgarh, Delhi, Goa, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Odisha, Puducherry, Punjab, Tamil Nadu, Telangana, Uttarakhand, Uttar Pradesh, and West Bengal.
To record an invoice for exempt purchases
1. Go to Gateway of Tally > Accounting Vouchers > F9: Purchase.
2. Enter the Supplier invoice no. and Date.
3. Select the party ledger in the field Party's A/c Name.
4. Select the purchase ledger grouped under Purchase Accounts with the Nature of transaction set to Purchase Exempt.
5. Select the stock item.
6. Enter the Quantity and Rate. The purchase invoice appears as shown below:
7. Press Enter to save.
The value of this transaction gets captured in the relevant fields of state-specific VAT/CST forms and annexures.