Issue a receipt voucher when you receive an advance from a customer. GST applies on service advances; on goods advances GST is not collected (Notif 66/2017-CT).
Overview
A receipt voucher is issued under Section 31(3)(d) of the CGST Act and Rule 50 whenever a registered supplier receives an advance payment before the supply is made. It is the supplier's acknowledgement of the advance and records the GST liability arising from it.
For services, GST is payable on receipt of advance — so the receipt voucher shows the GST collected on the advance amount, and the supplier reports it in Table 11A of GSTR-1 in the month of receipt. For goods, by virtue of Notification 66/2017-Central Tax, GST is not payable at the time of advance — the receipt voucher is still issued but with no GST.
When the actual supply happens, the corresponding tax invoice references the receipt voucher and the advance is adjusted in Table 11B of GSTR-1.
Fields
How it works
Add customer info, advance amount, expected GST rate (services), and place of supply.
GST on advance is computed automatically; for goods, GST is suppressed per Notif 66/2017.
Send to the customer and report in Table 11A of your next GSTR-1.
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FAQ
Everything you need to know about receipt voucher generation.
For services — yes. GST is payable in the month the advance is received. For goods — no, as per Notification 66/2017-Central Tax (effective Nov 2017). The receipt voucher is still issued, just without GST on goods.
In the month the advance is received — it must be reported in Table 11A of that month's GSTR-1 and the tax paid in GSTR-3B for that month.
You issue a tax invoice for the full supply, adjust the advance against it, and report the adjustment in Table 11B of GSTR-1. The advance is set off, not double-counted.
Use 18% as the default GST rate and "inter-state" as default place of supply, as prescribed. Reconcile and adjust on the final tax invoice.
Issue a Refund Voucher referencing the receipt voucher. The GST you paid on the advance can then be adjusted in Table 11B of GSTR-1.
Yes — the law still requires the supplier to issue a receipt voucher acknowledging the advance, even if the GST column is zero.
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