Receipt voucher: documenting an advance

When you receive an advance for a supply, you issue a receipt voucher rather than a tax invoice, because the supply has not happened yet.

What it shows

Your details and GSTIN, the customer, the amount received, the rate of tax, and whether tax is on reverse charge. For services, GST on the advance is generally payable in that period.

Later

When you raise the final invoice you adjust the advance. If the order is cancelled and no invoice is issued, you issue a refund voucher.