Contents of a Receipt voucher
A Receipt voucher is a document issued when advance is received in relation to supply of goods or services. A Receipt vouch should contain the following details:
(a) Name, address and GSTIN of the supplier
(b) Consecutive serial number containing alphabets or number or special characters hyphen (-) or slash (/) for a financial year.
(c) Date of issue
(d) Name, address and GSTIN or UIN of the recipient, if the recipient is a registered dealer.
(e) Description of goods or services
(f) Amount of advance taken
(g) Rate of tax (Central tax, state tax, integrated tax or cess
(h) Amount of tax charged (Central tax, State tax, integrated tax or cess)
(i) If the supply is in the course of inter-state trade or commerce, place of supply along with the name of State
(j) Whether tax is payable on reverse charge basis
(k) Signature or digital signature of the supplier or his authorized representative.
Provided that where at the time of receipt of advance,
(a) The rate of tax is not determinable, the tax shall be paid at the rate of eighteen percent
(b) The place of supply is not determinable, the same shall be treated as inter-State supply.
Content of a Refund Voucher
A dealer after receipt of advance payment against supply of goods or services subsequently makes no supply and issues no tax invoice, has to refund the tax to the person who has made the payment. For this purchase he has to issue a refund voucher to the person who has made the advance payment. A Refund voucher should contain the following details.
(1) Name, address and GSTIN of the supplier
(2) Consecutive serial number containing alphabets hyphen (-) or slash (/) for a financial year.
(3) Date of issue
(4) Name, address and GSTI or UIN of the recipient, if the recipient is a registered dealer.
(5) Description of goods or services in respect of which refund is made
(6) Amount of refund made
(7) Rate of tax (Central tax, State tax, integrated tax or cess)
(8) Amount of tax paid in respect of such goods or services (Central tax, state tax, integrated tax or cess)
(9) Whether tax is payable on reverse charge basis
(10) Signature or digital signature of the supplier or his authorized representative
Where tax is to be collected on reverse charge basis, the recipient of goods or services has to issue a payment voucher at the time of making payment to the supplier.
A payment voucher should contain the following details:
(a) Name, address and GSTIN of the supplier, if registered
(b) Consecutive serial numbers or special characters hyphen (-) or slash (/) for a financial year.
(c) Date of issue
(d) Name, address and GSTIN or UIN of the recipient, if the recipient is a registered dealer.
(e) Description of goods or services
(f) Amount paid
(g) Rate of tax (Central tax, State tax, integrated tax or cess)
(h) Amount of tax payable (Central tax, State tax, integrated tax or cess)
(i) If the supply is in the course of inter--state trade or commerce, place of supply along with the name of State
(j) Signature or digital signature of the supplier or his authorized representative.
Contents of a Revised invoice, credit note, and debit note
A Revised invoice, credit note, and debit note should contain the following details:
(1) The word 'Revised Invoice' wherever applicable should be indicated prominently at the top of the invoice.
(2) Name, address and GSTIN of the supplier
(3) Nature of the document
(4) Consecutive serial number containing alphabets or numerals or special characters hyphen (-) or slash (/) for a financial year.
(5) Date of issue of the document
(6) Name, address and GSTIN or UIN of the recipient, if the recipient is a registered dealer.
(7) Name and address of the recipient and the address of delivery, along with the name or state and its code, if such recipient is un-registered.
(8) Serial number and date of the corresponding tax invoice or, as the case may be, bill of supply.
(9) Value of taxable supply of goods or services, rate of tax and the amount of tax credited or, as the case may be, debited to the recipient and
(10) Signature or digital signature of the supplier or his authorized representative
Tax invoice issued by an Input Service Distributor
The invoice should contain the following details:
(1) Name, address and GSTIN of the Input Service Distributor
(2) Consecutive serial number containing alphabets or numerals or special characters hyphen (-) or slash (/) for a financial year.
(3) Date of issue
(4) Name, address and GSTIN of the recipient to whom the credit is distributed.
(5) Amount of credit distributed
(6) signature or digital signature of the Input Service Distributor or his authorized representative
Contents of Delivery challan
The delivery challan should contain the following details:
(1) Date and number of the delivery challan
(2) Name, address and GSTIN of the consignor, if registered
(3) Name, address and GSTIN of the consignee, if registered
(4) HSN code and description of goods
(5) Quantity (provisional, where the exact quantity being supplied is not known)
(6) Taxable value
(7) Tax rate and tax amount-central tax, state tax, integrated tax or cess, where the Transporation is for supply to the consignee
(8) Place of supply, in case of inter-state movement and Signature.
The delivery challan should be prepared in triplicate in the following manner:
(1) The original copy being marked as "ORIGINAL FOR CONSIGNEE"
(2) The duplicate copy being marked as "DUPLICATE FOR TRANSPORTER"
(3) The triplicate copy being marked as "TRIPLICATE FOR CONSIGNOR"
