Compliance Format

GST Receipt Voucher Format

A Receipt Voucher format issued on receipt of an advance payment towards a supply, as required by Section 31(3)(d) and Rule 50 of the CGST Rules.

RECEIPT VOUCHER

Issued under Rule 50 of the CGST Rules, 2017 on receipt of advance payment

Supplier Name / GSTIN[Business Name] / [Supplier GSTIN]
Receipt Voucher No.[Serial No.]
Date[DD/MM/YYYY]
Payer (Party) / GSTIN[Party Name] / [GSTIN if registered]
Description of Goods/Services[Nature of supply]
Place of Supply[State & State Code]
Reverse Charge (Y/N)[Y/N]
Advance Amount ₹Rate of TaxCGSTSGSTIGSTTotal ₹
[₹ Advance][Rate % / if not determinable, treat as 18%][₹][₹][₹][₹]

Advance Received (in words): [Rupees ... Only]

For [Business Name]
Authorised Signatory: ____________________

Legal note: Where the rate or nature of supply is not determinable at the time of receipt, tax is charged at 18% and the supply is treated as inter-State. If the supply is later cancelled, a Refund Voucher is issued against this Receipt Voucher.

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.