How this template was made: built to cover the plain case and the Section 31(3)(c) receipt-voucher case on one sheet, since most small businesses need both at different times and shouldn't have to find two different downloads. Laid out and the formulas written by us.
Worked example — an advance against services
A Mohali interior designer agrees a ₹1,50,000 project fee, GST-inclusive total ₹1,77,000 at 18%. She asks for 40% of the gross amount upfront before starting — same state, so the tax splits into CGST and SGST.
| Amount | |
|---|---|
| Advance received (40% of gross) | ₹70,800 |
| Taxable value within that advance | ₹60,000 |
| CGST 9% + SGST 9% | ₹5,400 + ₹5,400 |
| Receipt voucher total | ₹70,800 |
This is taxed now, on receipt, because it is an advance against a future service. When the final tax invoice for the full project is raised, it accounts for this ₹70,800 already taxed rather than taxing the whole ₹1,77,000 a second time.
Worked example — a plain receipt
A Jalandhar kirana distributor collects ₹18,000 cash from a shopkeeper against an invoice raised two months earlier. The sale was already taxed when that invoice was issued — this receipt just records that the money has now come in. No GST column, no receipt-voucher requirement, just "Against: Invoice no. ____" filled in.
What a generic receipt template usually gets wrong
- Never showing a GST column at all — fine for the plain case, but it quietly drops the one field that matters the moment the payment is actually an advance against a future service.
- No "against" field distinguishing a payment against an existing invoice from an advance against nothing yet — the two need completely different tax treatment and this is the field that tells you which.
- Treating every receipt as final. A receipt voucher for an advance is not the end of the story; it has to be reconciled against the real invoice later, which a template with no reference field makes harder than it needs to be.
Questions
Is a payment receipt the same as an invoice?
No. An invoice bills for a supply; a receipt just acknowledges that money changed hands — against an invoice you already raised, or as an advance before one exists.
When does GST law actually require a receipt voucher?
Specifically when you receive an advance against a future supply of services — Section 31(3)(c). Goods are generally taxed at the invoice stage rather than on an advance; see the advance-payment note on turning a quotation into a tax invoice.
What happens to the GST already paid on the advance once the final invoice is raised?
The final tax invoice accounts for the advance already taxed rather than taxing the full value again — the receipt voucher and the invoice together should add up to the real total, not double it.
Do I need a receipt voucher for a plain payment against an existing invoice?
No — that payment was already taxed when the invoice was issued. A simple acknowledgment, the left-hand use of this same template, is enough.
What if the advance gets refunded because the deal falls through?
That calls for a separate document, a refund voucher, which reverses the tax already accounted for on the advance — outside the scope of this template, but worth knowing it exists rather than just not issuing anything.
How BahiSathi handles it
Payments aren't tracked as a separate document type in BahiSathi today, so this template is the straightforward way to record one by hand for now — particularly the receipt-voucher case, where getting the GST split right on the advance actually matters for your return.
This is a format, not tax advice. Advance-payment and time-of-supply rules have more detail than fits here; confirm your own case with your accountant.