18 Points
Joined February 2022
The dealer in your case is a trader making sales in cash.
No matter whether you received money through Google pay, phone pe or through POS it will all be credited to your bank account so, you are required to create a sales ledger, bank ledger and a cash ledger is already available in tally
As a composite tax payer is not eligible for ITC you don't have to create that.
Hope this helps