Payment and Receipt Vouchers

Can anybody pls tell us whether Payment and Receipt vouchers record is compulsory in hard copy or not. What is the purpose of same in GST?
Replies (3)
to calculate and pay tax under RCM
hard copy i dont think is necessary
bcoz law allows in computerised format
but it is required for calculation on advances on whicb gst has to be paid

You may refer the following: https://www.taxwink.com/blog/receipt-voucher-gst

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