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Compliance Format

GST Payment Voucher Format

A Payment Voucher format issued by a recipient at the time of making payment to a supplier where tax is payable under reverse charge, as per Rule 52.

PAYMENT VOUCHER

Issued under Rule 52 of the CGST Rules, 2017 for supplies liable to tax under Reverse Charge (Section 9(3)/9(4))

Recipient (issuing) Name / GSTIN[Business Name] / [Recipient GSTIN]
Payment Voucher No.[Serial No.]
Date[DD/MM/YYYY]
Supplier (Party) Name / GSTIN[Party Name] / [Supplier GSTIN or Unregistered]
Description of Goods/Services[Nature of supply]
Place of Supply[State & State Code]
Taxable Value ₹RateCGSTSGSTIGSTTax Paid under RCM ₹
[₹ Value][Rate %][₹][₹][₹][₹]

Amount Paid to Supplier (in words): [Rupees ... Only]

For [Business Name]
Authorised Signatory: ____________________

Legal note: Under reverse charge the recipient pays the tax in cash and issues this payment voucher. A self-invoice under Section 31(3)(f) is additionally required where the supplier is unregistered.

Before you use it — fill in / check

  • Business name/GSTIN
  • Party
  • Amount
  • Date

How to use this template

  1. Read through and replace every [bracketed] or blank placeholder with your actual details.
  2. Delete any clause that doesn't apply and add anything specific to your situation.
  3. Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
  4. Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.