Petrol bunks: daily shift reconciliation that stops leakage

A practical daily routine: meter-based sales per nozzle, tank dip vs book stock, credit slips, UPI/card settlements and cash, reconciled every shift.

This is an operations article, not tax law. It describes common good practice at fuel outlets.

1. Meter-based sales: closing minus opening totaliser reading per nozzle, less testing/calibration quantities (recorded separately), times the day's selling price. Record price changes with time.
2. Collections per shift: cash counted + UPI + card + fleet/wallet + credit slips. The total should equal meter-based sales value.
3. Credit customers: numbered slips with vehicle number and signature, posted daily to party ledgers. Send monthly statements and track ageing.
4. UPI/card: match the terminal/QR report to the acquirer's settlement, net of charges. Unsettled or reversed transactions are followed up daily.
5. Tank stock: dip (and density/temperature, per the OMC's procedures) vs book stock (opening + receipts − sales). Track variation within the permissible limits advised by the OMC.
6. Shortage/excess: record shift-wise and person-wise, with a clear written policy. Transparent records protect honest staff as much as the owner.
7. Bank deposits: cash deposited matches the cash-in-hand register. Keep deposit slips/references.

Clean daily records make monthly books, VAT returns and GST (for lubricants/other items) straightforward.