Expenses

Direct cash / bank payments that don't go through a vendor bill — petty cash, reimbursements, recurring direct debits. The journal posts Dr Expense + GST inputs / Cr Paid-Through in one call.

Body — single account

POST /expenses
{
  "date":           "2026-05-12T00:00:00",
  "account_id":     "acc_office_rent",
  "paid_through_account_id": "acc_icici",
  "amount":         5000.0,
  "mode":           "BANK",
  "reference_number": "RENT-MAY",
  "vendor_id":      "ct_landlord",          // optional
  "tax_id":         "tx_gst_18",            // optional
  "is_inclusive_tax": false,
  "notes":          null
}

Body — itemised (per-line accounts)

Pass line_items[]to split the expense across multiple accounts. Each line's account_id + tax_id override the header values, and the journal debits each line's account at its taxable value.

POST /expenses
{
  "date":           "2026-05-12T00:00:00",
  "account_id":     "acc_office_rent",      // header default; can be overridden per line
  "paid_through_account_id": "acc_icici",
  "amount":         0,                       // ignored when line_items[] is set
  "line_items": [
    { "account_id": "acc_office_rent", "amount": 4000, "tax_id": "tx_gst_18", "note": "Rent" },
    { "account_id": "acc_internet",    "amount": 1000, "tax_id": "tx_gst_18", "note": "ISP" }
  ]
}

RCM (Reverse Charge Mechanism)

For §9(3)/(4) supplies where the recipient self-assesses GST, set is_rcm: true + a rcm_rate. The vendor's bill carries no GST; the rate you provide drives the Dr Input + Cr Output GST self-assessment journal.

ITC-blocked expenses

Set itc_blocked_reason: “17(5)(a)” (or another §17(5) clause) to capitalise the GST into the expense ledger instead of claiming it as input credit.