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GST - Vouchers Type: EximGuru.com






Under the GST Act, different type of vouchers are specified for different type of transactions, summary of all type of vouchers are as follows:

Tax Invoice All registered persons (other than supplier of exempted goods or exempted service and composite
dealer) shall be liable to issue Tax Invoice.
Bill of Supply A registered person supplying exempted goods or services or both or paying tax under compositionscheme shall instead of a tax invoice,
issue a bill of supply.
Receipt Voucher A registered person shall, on receipt
of advance payment with respect to any supply of goods or services or both, shall issue a receipt voucher.
Payment Voucher A registered person who is liable to
pay tax under reverse charge shall issue a payment voucher at the time of making payment to the supplier.
Refund Voucher where, on receipt of advance payment with respect
to any supply the registered person issues a receipt voucher, but subsequently no supply is made and no tax invoice is issued in pursuance thereof, the said registered person may issue to the person who had made the payment, a reund voucher against such payment.
Credit Note Every registered person may issue credit
note for any adjustment i.r.t. Specified Matters in the pursuant of tax invoice issued earlier
Debit Note Every registered person shall issue debit note where the taxable value and tax charged in respect
of supply is more than the taxable value and tax payable
mentioned in the tax invoice.
Special Tax Invoice It covered ISD Invoice and ISD Credit Note issued by input Service Distributor (ISD).
Delivery Challan It is document used for the pupose of
transportation of goods without issue of invoice.
Revised Tax Invoice, Debit or Credit Note It is a document issued by registered taxable person in persuant to revision of Tax Invoice, Credit or Debit Note, in some specified cases only.

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