Receipt voucher & payment voucher

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

27 November 2017 Dear Expert,

Whether preparation of Receipt voucher is mandatory in case of advance receipt, even if, no GST on Advance Receipt.
and the same query related to payment voucher ,in the case of Payment to Unregistered person.

Querist : Anonymous

Querist : Anonymous (Querist)

03 December 2017 pls pls help sir...

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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20 July 2025 Great questions! Here’s a clear explanation regarding Receipt Voucher and Payment Voucher under GST:

1. Receipt Voucher (in case of advance receipt)
Is preparation mandatory?
Yes. As per GST provisions:

When you receive an advance payment for a supply of goods or services, you must issue a Receipt Voucher.
Even if GST is not applicable on the advance?
Yes, Receipt Voucher must be issued regardless of whether GST is applicable or not on the advance.
The Receipt Voucher acts as proof of receipt of money against future supply.
Relevant Section / Rule:
Rule 53(3) of CGST Rules, 2017 mentions issuance of receipt voucher on receipt of advance.
2. Payment Voucher (in case of payment to unregistered person)
Is Payment Voucher mandatory when paying to an unregistered person?
Yes, when making payment to an unregistered supplier for supply of goods or services, and if you are liable to pay GST under Reverse Charge Mechanism (RCM), you must issue a Payment Voucher.
Purpose:
The Payment Voucher is evidence of payment made under reverse charge to unregistered supplier.
When GST is not under reverse charge, and payment is made to unregistered supplier?
Payment voucher is not mandatory.

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