Receipt voucher in case of receipt of advance
A registered taxable person shall, on receipt of advance payment with respect to any supply of goods or services by him, issue a receipt voucher or any other document, including therein such particulars as may be prescribed, evidencing receipt of such payment – section 31(3)(d) of CGST Act.
If subsequently, supply is not made and tax invoice not issued, refund voucher should be issued against such payment – section 31(3)(e) of CGST Act.