Receipt voucher in case of advance collection Sec 31(3)(d) & 31(3)(e)

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..... receipt of advance payment Whenever a registered person receives an advance payment with respect to any supply of goods or services or both, he has to issue a receipt voucher or any other document, containing such particulars as has been prescribed in the Invoice Rules, evidencing receipt of such payment. Where any such receipt voucher is issued, but subsequently no supply is made and no .....

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..... or services (central tax, State tax, integrated tax, Union territory tax or cess); Place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; Whether the tax is payable on reverse charge basis; and signature or digital signature of the supplier or his authorized representative. It has also been provided .....

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