Refund vouchers and payment vouchers

Besides invoices, GST uses a couple of specific vouchers.

Refund voucher

If you took an advance and issued a receipt voucher, but the supply does not happen, you return the money with a refund voucher.

Payment voucher

When you pay a supplier for a purchase that falls under reverse charge, you issue a payment voucher at the time of payment. See reverse charge for the full picture.