Sher Singh, a registered supplier, has received advance payment with respect to services to be supplied to Sukhiram. His accountant asked him to…

Sher Singh is required to issue a receipt voucher at the time of receipt of advance payment with respect to services to be supplied to Sukhiram. A receipt voucher is a document evidencing receipt of advance money towards a supply of goods and/or services or both. A registered person, on receipt of advance payment with respect to any supply of goods or services or both, shall issue a receipt voucher or any other document, evidencing receipt of such payment. Where, on receipt of advance payment with respect to any supply of goods or services or both the registered person issues a receipt voucher, but subsequently no supply is made and no tax invoice is issued in pursuance thereof, the said registered person may issue to the person who had made the payment, a refund voucher against such payment. Therefore, in case subsequently no services are supplied by Sher Singh, and no tax invoice is issued in pursuance thereof, Sher Singh may issue a refund voucher against such payment to Sukhiram.