A cheque issue register is a running list of every cheque leaf your business uses. It records the cheque number, date, payee, amount, purpose and current status, and it includes leaves that were cancelled or spoiled. Kept properly, it answers "what happened to cheque 004512?" in seconds. It also proves to an auditor that no leaf has gone missing.
It is not the same as tracking cleared and uncleared cheques, although the two are closely linked. The register is the complete record of what you issued. Tracking is the monthly job of updating that record from the bank statement. That routine is covered in how to track cleared and uncleared cheques.
What a cheque issue register should contain
Use one register per bank account, or one per cheque book if you prefer. Keep it in cheque-number order. These columns cover what an auditor or a future you will ask:
| Column | Why it matters |
|---|---|
| Cheque number | The key. Every leaf in the book gets a row, including unused ones once the book is finished. |
| Cheque date | The date written on the cheque, which controls when it can be banked and when it goes stale. |
| Date issued / handed over | Differs from the cheque date for post-dated cheques. |
| Payee | As written on the cheque. |
| Amount | In figures. |
| Purpose / reference | Invoice number, payroll month, contract. This connects the cheque to the document that justifies it. |
| Voucher number | If you use payment vouchers. |
| Status | Issued, Cleared, Cancelled, Returned, Stopped. |
| Status date | When it cleared, bounced or was stopped. |
| Prepared / approved by | Initials, so responsibility is visible. |
Leave a remarks column for things such as "replaced by 004530" or "returned: signature differs". These short notes save a lot of time later.
Discipline: the rules that make it trustworthy
A register helps only if it is complete. A few rules keep it that way:
- Every leaf gets a row. That includes leaves torn while printing, leaves written wrongly, and leaves kept back as cancelled cheques for KYC or mandate purposes. A gap in the number sequence is the first thing an auditor questions.
- Spoiled leaves are kept, not thrown away. Write "CANCELLED" across the leaf, cut the signature area if one was signed, and file it. The register row says "Cancelled" with the reason.
- Record at the time, not at month end. Entries made from memory a few weeks later are where mistakes start.
- No overwriting. In a paper register, strike through and initial. Do not use correction fluid. In a spreadsheet, keep a change note in the remarks column.
- Update status from the bank statement. Clearing dates come from the statement, not from the payee saying "we banked it".
- Close each book. When a cheque book is finished, check that the count of rows equals the leaves in the book, and sign off.
Who should maintain it
The person who keeps the register should ideally not be the person who signs the cheques. In a small business that may not be possible. Even so, have the register reviewed once a month by someone other than whoever prepared the cheques, such as the owner, a partner or your accountant. The aim is that no single person can issue a cheque and also hide it.
Blank cheque books need the same care. Keep them locked away, and record when a new book is taken into use. A missing book you notice in week one is a stop-payment instruction. A missing book you notice in month three may already have been misused. See what to do about a lost cheque book.
Why auditors and tax reviews care
An auditor looking at payments wants an audit trail. Each payment should link to an approved invoice or other document, then to an authorised cheque, then to the bank statement. The register is the middle link. Without it the auditor has to rebuild the trail from counterfoils and statements, which takes longer and costs more.
Common questions in a review:
- Are cheque numbers continuous, and is every gap explained?
- Do cheques that cleared match amounts and payees in the books?
- Are there old uncleared cheques that should be written back?
- Were any cheques issued to related parties, or split to stay under an approval limit?
- Were cheques reissued, and is the original cancelled?
General information, not legal or tax advice. Retention rules change and depend on your entity type; confirm with your accountant.
Tax authorities do not usually require a "cheque register" by name. They do require you to keep books of account and the documents behind them, and a cheque register is part of that. Some reference points as of October 2026:
- India, GST: Section 36 of the CGST Act, 2017 requires registered persons to keep accounts and records until 72 months from the due date of the annual return for the year concerned. The period is longer if an appeal or investigation is pending.
- India, companies: Section 128(5) of the Companies Act, 2013 requires books of account and their supporting vouchers to be kept for at least eight financial years.
- UAE, VAT: under the Tax Procedures Law, records generally have to be kept for five years after the end of the relevant tax period. Longer periods apply in some cases, such as real estate records or an open dispute or audit.
In practice, keep the register, the vouchers and the cancelled leaves for as long as the longest period that applies to you.
Manual register vs software
A bound register or a spreadsheet is fine if you issue only a few cheques a month. The weaknesses show up as volume grows. Entries depend on someone remembering to make them. A paper register cannot be searched or filtered. And a spreadsheet can be edited without anyone noticing.
| Paper or spreadsheet register | Cheque printing software | |
|---|---|---|
| Recording | Separate step, often skipped | Happens when the cheque is printed |
| Completeness | Depends on discipline | Every printed cheque saved against its number |
| Finding a cheque | Scan pages or filter by hand | Search by number, payee or amount |
| Status view | Manual column | Status per cheque, visible on a dashboard |
| Handing to auditors | Photocopy or share the file | Export a report to Excel |
How ChequeMaster keeps the register for you
In ChequeMaster you set up each cheque book against a bank account with its number range. Every cheque you print is then recorded against its cheque number with the payee, amount and date. You do not have to remember a separate step. Each cheque carries a status (Issued, Cleared, Cancelled, Returned, Missed or Stopped Payment), and the dashboard shows them colour-coded.
Advanced search finds any cheque by number, payee, amount, cheque book or layout, filtered by status and date. Reports on cheques, payees, accounts and cheque books can be filtered and exported to Excel, which gives you a register file for your auditor in a few minutes. See reports and advanced search. Reports are part of the paid licence. The free edition prints cheques but does not include reports.
Two limits to be clear about. First, the record covers cheques printed through ChequeMaster, so a cheque someone writes by hand from the same book has to be entered or noted separately. Second, the data is stored locally on your PC, so back it up regularly. See backing up ChequeMaster data.
