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Receipt › Revenue stamp
Revenue stamp on a receipt
A ₹1 revenue stamp on a receipt is one of the oldest rules in Indian business. Many people still get it wrong, either skipping it or putting it on receipts that do not need it.
The rule in short
Under the Indian Stamp Act, a receipt for money of more than ₹5,000 is liable to stamp duty, which is paid by fixing a revenue stamp, usually of ₹1. A receipt of ₹5,000 or less needs no stamp. The stamp is fixed by the person who gives the receipt, that is, the one who received the money.
Stamp duty is set by each state, and most states follow this rule for receipts. A few states have their own rates or exemptions, so check yours if you give many large receipts.
When people use it
| Case | Stamp? |
|---|---|
| Cash receipt of ₹12,000 for a bill | Yes, ₹1 revenue stamp |
| Cash receipt of ₹4,800 | No |
| Rent of ₹15,000 paid in cash, receipt by landlord | Yes; employers often ask for it for HRA |
| Salary or wages paid in cash, signed by the worker | Usually yes, over ₹5,000 |
| Payment by UPI or bank transfer | Practice differs; many businesses skip it because the bank record is the proof. Ask your accountant. |
How to fix it correctly
- Buy revenue stamps from a post office, a stamp vendor, or many stationery shops near courts and banks.
- Stick the stamp in the box on the receipt. The maker prints a "Revenue stamp" box next to the signature when the receipt is in cash and above ₹5,000.
- Sign across the stamp so part of the signature is on the stamp and part on the paper. This "cancels" the stamp so it cannot be reused.
- Write the date over it as well, if you like.
A worked example
A contractor receives ₹25,000 in cash from a house owner on 4 Nov 2026 as part payment for painting work. The contractor makes the receipt here with Paid by "Cash". Because the amount is over ₹5,000, the printed receipt shows the Revenue stamp box. The contractor fixes a ₹1 stamp, signs across it and hands over the original, keeping the office copy.
Common mistakes
- Stamp not signed across. An uncancelled stamp can be peeled off and reused, and does not count.
- Splitting one payment into receipts of ₹5,000 each to avoid a ₹1 stamp. It saves nothing and makes your records look wrong.
- Using a postage stamp. A revenue stamp says "Revenue" on it; a postage stamp is not the same.
- Fixing the stamp on the office copy only. It goes on the original, the copy handed to the payer.
What if it is missing?
A receipt without the stamp is not void as a record of payment, but under the Stamp Act an unstamped document may not be accepted as evidence until the duty and a penalty are paid. For the price of ₹1, it is simpler to fix it.