Overview
What is a Refund Voucher?
A refund voucher is issued under Section 31(3)(e) of the CGST Act and Rule 51 when a registered supplier refunds an advance payment it received (and for which a receipt voucher was issued) because the supply is not going to happen.
For services, a receipt voucher collected GST on the advance — the refund voucher reverses that GST by adjusting Table 11B of GSTR-1. For goods, since no GST was collected on the advance (Notification 66/2017), the refund voucher carries no GST adjustment.
The refund voucher must reference the original receipt voucher and is issued on the date the refund is made.
Use Cases
When to issue a Refund Voucher
- The supply was cancelled after the advance was received.
- The buyer changed their mind and the advance needs to be returned.
- A partial advance is being refunded because the order was scaled down.
- Any situation where a receipt voucher was issued and the corresponding supply will not be made.
Fields
Mandatory fields on a Refund Voucher
"REFUND VOUCHER" heading
Mandatory document title.
Voucher number & date
Unique sequential, REFV- prefix recommended.
Original receipt voucher reference
Number and date of the receipt voucher being reversed — mandatory.
Customer details
Same customer as the original receipt voucher.
Refund amount
Net refund and the GST being reversed (for services).
Place of supply
Same as the original receipt voucher.
Mode of refund
Bank transfer / UPI / cash with reference number.
How it works
Generate in 3 simple steps
Fill in details
Reference the original receipt voucher, customer, amount being refunded, and refund mode.
Preview live
GST reversal mirrors the original receipt voucher tax split.
Download PDF
Send to the customer and report the refund in Table 11B of your next GSTR-1.
FAQ
Frequently asked questions
Everything you need to know about refund voucher generation.
Can I claim back the GST I paid on the original advance?+
Yes. When you issue a refund voucher and report it in Table 11B of GSTR-1, your output GST liability is reduced by the GST originally paid in Table 11A — so you effectively recover the tax.
Is a refund voucher the same as a credit note?+
No. A credit note adjusts a tax invoice (completed supply). A refund voucher adjusts a receipt voucher (advance for a supply that didn't happen).
Do I need to reference the original receipt voucher?+
Yes — the original receipt voucher number and date are mandatory. Without the link, the GSTR-1 system cannot match the reversal in Table 11B.
What if I only refund a part of the advance?+
Issue a refund voucher for the partial amount only — reversing the proportional GST. The remaining advance stays on books and gets adjusted on the final tax invoice.
Can a refund voucher be issued without GST?+
If the original advance was for goods (no GST collected per Notif 66/2017), the refund voucher carries no GST either. For services, GST is reversed in the same proportion as on the original receipt voucher.
How long do I have to issue a refund voucher?+
Issue it in the same month the refund is made so the GST reversal lands in that month's GSTR-1 Table 11B. Late reversal complicates reconciliation but is allowed up to the annual return deadline.
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