Advance voucher and refund voucher
Rule 5 of draft GST Tax invoice, Credit and Debit Notes Rules provides for issuance voucher for receipt of advance.
However no formats have been prescribed for the receipt voucher or refund voucher.
Suggestion
It is suggested the words ‘…..in the formats prescribed…’ be added and suitable formats be prescribed.
Source ICAI Suggestions on GST Rules Submitted to Govt of India