Payment voucher and receipt voucher formats for accounts, with filled samples, the main types of accounting vouchers, how GST uses the same names, and free templates.
Payment voucher sample
PAYMENT VOUCHER
| Account (Dr) | Particulars | Amount |
|---|---|---|
| Office furniture | Second instalment, office interiors (Studio Nest Interiors) | 42,000.00 |
Paid by: Bank transfer, NEFT ref. N2861234 from HDFC current account.
Amount in words: Rupees Forty Two Thousand Only
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Receipt voucher sample
RECEIPT VOUCHER
| Account (Cr) | Particulars | Amount |
|---|---|---|
| Om Logistics (debtor) | Received against bill no. 2231 in cash | 12,000.00 |
Amount in words: Rupees Twelve Thousand Only
Types of accounting vouchers
| Voucher | Used for | Main entry |
|---|---|---|
| Payment voucher | Money paid out by cash or bank | Dr expense or party, Cr cash or bank |
| Receipt voucher | Money received | Dr cash or bank, Cr income or party |
| Contra voucher | Cash deposited or withdrawn from bank | Between cash and bank |
| Journal voucher | Non-cash adjustments | As per journal entry |
| Sales and purchase voucher | Credit sales and purchases | Party and sales or purchase account |
Under GST, “receipt voucher” also means the document issued when an advance is received (Rule 50), and “payment voucher” the document issued when paying under reverse charge (Rule 52). Those GST versions need tax details.
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Frequently asked questions
What is a voucher book?
A numbered pad of blank vouchers, kept by the accountant. Each voucher supports one entry in the books.
Do I need a voucher for bank payments?
It is good practice: the voucher records the expense head and approval, while the bank statement shows the transfer.
Checked and updated 14 Oct 2026. Independent template site; not tax or legal advice.