8.39 Refund Voucher Advance payment Receipt Voucher Supplier Supply Recipient Tax Invoice Refund Voucher Invoice and Payment Vouchers to be issued by recipient of supply liable to pay tax under reverse charge Payment Voucher Receives the supplies Where Recipient taxable on Reverse is registered Charge basis under section 9(4) under section 9(3) [Unregistered supplier] [Notified services] unregistered Supplier is Supplier is registered unregistered Supplier is Recipient shall issue a Payment Voucher at the
8.39 Refund Voucher Advance payment Receipt Voucher Supplier Supply Recipient Tax Invoice Refund Voucher Invoice and Payment Vouchers to be issued by recipient of supply liable to pay tax under reverse charge Payment Voucher Where Recipient Receives the supplies taxable on Reverse is registered Charge basis under section 9(3) [Notified services] under section 9(4) [Unregistered supplier] Supplier is registered Supplier is unregistered Supplier is unregistered Recipient shall issue a Payment Voucher at the