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20 OCTGSTR-3B · Summary return · Sep 2026tomorrow 22 OCTGSTR-3B (QRMP) · Quarterly return · Jul–Sep 2026 · 22nd or 24th by statein 3 days 11 NOVGSTR-1 · Outward supplies · Oct 2026in 23 days 13 NOVIFF (QRMP) · B2B invoices · Oct 2026in 25 days 25 NOVPMT-06 (QRMP) · Monthly GST payment · Oct 2026in 37 days 31 DECGSTR-9 / 9C · Annual return · FY 2025-26in 73 days 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 2 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 11 days
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Compliance Format

GST Payment Voucher Format

A Payment Voucher format issued by a recipient at the time of making payment to a supplier where tax is payable under reverse charge, as per Rule 52.

PAYMENT VOUCHER

Issued under Rule 52 of the CGST Rules, 2017 for supplies liable to tax under Reverse Charge (Section 9(3)/9(4))

Recipient (issuing) Name / GSTIN[Business Name] / [Recipient GSTIN]
Payment Voucher No.[Serial No.]
Date[DD/MM/YYYY]
Supplier (Party) Name / GSTIN[Party Name] / [Supplier GSTIN or Unregistered]
Description of Goods/Services[Nature of supply]
Place of Supply[State & State Code]
Taxable Value ₹RateCGSTSGSTIGSTTax Paid under RCM ₹
[₹ Value][Rate %][₹][₹][₹][₹]

Amount Paid to Supplier (in words): [Rupees ... Only]

For [Business Name]
Authorised Signatory: ____________________

Legal note: Under reverse charge the recipient pays the tax in cash and issues this payment voucher. A self-invoice under Section 31(3)(f) is additionally required where the supplier is unregistered.

Before you use it — fill in / check

  • Business name/GSTIN
  • Party
  • Amount
  • Date

How to use this template

  1. Read through and replace every [bracketed] or blank placeholder with your actual details.
  2. Delete any clause that doesn't apply and add anything specific to your situation.
  3. Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
  4. Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.