How to Create a Payment Voucher Under GST (RCM) in Excel

A bank UTR is not a GST payment voucher. When you pay an unregistered supplier and tax is under Reverse Charge, Section 31(3)(g) requires a payment voucher. This guide shows what goes on the voucher, how it differs from the self invoice, and how to fill the format in Excel. You can also download the free RCM payment voucher.

What is a payment voucher under GST?

A payment voucher is the document the registered recipient issues when they pay for an inward supply on which GST is payable under Reverse Charge. Rule 52 lists the fields: your GSTIN, the supplier's name and address, a consecutive voucher number, the date, a description, the amount paid, the place of supply, and whether tax is on reverse charge.

It is a payment record. It is not a tax invoice. ITC still sits on the self invoice / RCM invoice format you raised when you received the goods or services.

Self invoice vs payment voucher

| Document | When | Law | Job | |---|---|---|---| | Self invoice | Receipt of goods or services | Section 31(3)(f) | Tax document for GSTR-3B and ITC | | Payment voucher | Payment to the supplier | Section 31(3)(g) / Rule 52 | Proof of payment in the prescribed form |

Every RCM deal produces both. Skipping the voucher because "the NEFT is enough" is the usual mistake.

What you pay whom

Pay the unregistered supplier only their billed amount. They cannot collect GST. You pay CGST + SGST (or IGST) to the government from the electronic cash ledger. Existing ITC cannot discharge Reverse Charge.

Example — GTA freight of ₹18,500 at 5%:

• NEFT to GTA: ₹18,500
• Cash ledger to government: ₹925 (CGST ₹462.50 + SGST ₹462.50 if intra-state)
• Self invoice SI-014 records the tax
• Payment voucher PV-014 records the ₹18,500 and points at SI-014

Step-by-step in Excel

1. Header. Your legal name, address, GSTIN, state. You are the issuer.
2. Number. Use a PV-xxx series. Do not reuse INV- or SI- numbers.
3. Payment block. Date, mode (NEFT / UPI / cheque / cash), UTR or cheque number.
4. Self Invoice No. Copy it from the matching self invoice so an auditor can join the two files.
5. Payee. Unregistered supplier name, address, state. GSTIN stays blank.
6. Lines. Description, HSN/SAC, amount paid to the supplier, GST %. Formulas should show CGST/SGST as tax to government, not as an add-on to the supplier total.
7. Sign. Amount in words for the supplier payment. Authorised signatory.

Common mistakes

• Adding 18% on top of the supplier NEFT
• Leaving Self Invoice No. empty
• Using one number series for sales, self invoices, and vouchers
• Filing GSTR-3B Table 3.1(d) with no voucher in the folder
• Treating a screenshot of the bank app as the document

Free template

Download the RCM payment voucher format. Pair it with the RCM invoice format (self invoice under GST). For a registered supplier's outward invoice, use the GST Invoice Template instead.

FAQ

Is a payment voucher required if I already have a self invoice?

Yes. Receipt and payment are two events. The Act asks for two documents.

Can I pay RCM GST to the supplier?

No. Pay them the billed amount only. Pay tax to the government in cash.

What series should I use?

PV-001, PV-002 for vouchers. SI-001, SI-002 for self invoices. Keep both away from sales INV- numbers.

Where is the longer self-invoice guide?

Self invoice format under GST (RCM) in Excel.