Template Overview
This is a free RCM payment voucher format in Excel. Use it when you pay an unregistered supplier and GST is payable by you under Reverse Charge. Section 31(3)(g) of the CGST Act (and Rule 52) requires a payment voucher for every such payment. It is not a tax invoice and it is not a substitute for the RCM invoice format / self invoice.
Fill voucher number, payment date, mode (NEFT / UPI / cheque / cash), UTR, and the matching Self Invoice No. Enter each line's amount paid to the supplier and the GST rate. The sheet totals what you send the supplier, then shows CGST and SGST you must pay separately to the government from the cash ledger.
Why a payment voucher is mandatory under RCM
The self invoice is raised when you receive the goods or services. The payment voucher is raised when you pay. A bank statement proves money moved. It does not replace the prescribed voucher. A GST officer asks for the bundle: plain supplier bill + self invoice + payment voucher + UTR.
You need this voucher for the same inward supplies as the self invoice:
- Purchases from an unregistered dealer
- GTA freight paid to an unregistered transporter
- Advocate or advocate-firm fees
- Director's remuneration, sponsorship, import of services, and other notified Reverse Charge supplies
What you pay the supplier vs what you pay the government
Do not add GST to the supplier's NEFT. They are unregistered; they cannot collect tax.
| Payment | Who receives it | Source on this sheet | |---|---|---| | Billed amount (taxable value) | Unregistered supplier | Total paid to supplier | | CGST + SGST (or IGST) under RCM | Government | Total GST under RCM |
Existing Input Tax Credit cannot discharge the RCM tax. Pay it in cash, report it in GSTR-3B Table 3.1(d), and claim the same amount as ITC in Table 4A(3) using the self invoice.
Step-by-step: how to use this template
- Fill your (recipient) details — legal name, address, GSTIN, state and code. You issue and sign this voucher.
- Number it in a PV-xxx series — keep it separate from sales invoices and from the SI-xxx self invoice series.
- Enter payment date, mode, and UTR / cheque number.
- Copy the Self Invoice No. from the matching RCM self invoice so the two documents join.
- Add the unregistered supplier (payee) — name, address, state. Leave GSTIN blank.
- Enter each line — description, HSN/SAC, amount paid to the supplier, GST %. CGST and SGST fill in as tax you owe the government, not as an add-on to the supplier.
- Check both totals — supplier payment vs RCM GST — then write the supplier amount in words and sign.
Common mistakes
- Treating the NEFT as the voucher. The transfer is evidence. The voucher is the document.
- Adding GST to the supplier payment. Column D is what they receive. RCM GST goes to the cash ledger.
- Leaving Self Invoice No. blank. Without it, an auditor cannot match receipt and payment.
- Using the same number series as sales invoices or self invoices.
- Skipping the voucher because you already have a self invoice. You need both.
For the tax document raised at receipt, use the RCM invoice format (self invoice under GST). For a registered supplier's outward tax invoice, use the GST Invoice Template. Guide: How to create a payment voucher under GST (RCM) in Excel.
Features
- Matches Section 31(3)(g) and Rule 52 payment-voucher fields
- Self Invoice No. field so the voucher joins the RCM tax document
- Payment mode, UTR / cheque number, and PV-xxx series
- Separates amount paid to supplier from CGST/SGST owed to government
- Reverse Charge flag pre-set to Yes
- Works in Excel, Google Sheets, and LibreOffice
Instructions
- Download the file and open it in Excel, Google Sheets, or LibreOffice.
- Fill in your (recipient) business details, GSTIN, and state.
- Assign a unique Payment Voucher number in a PV-xxx series.
- Enter payment date, mode (NEFT / UPI / cheque / cash), and UTR or cheque number.
- Copy the matching Self Invoice No. from your RCM self invoice.
- Enter the unregistered supplier's name, address, and state — leave GSTIN blank.
- Add each line — description, HSN/SAC, amount paid to the supplier, GST rate.
- Check Total paid to supplier vs Total GST under RCM, write the supplier amount in words, and sign.
FAQ
What is a payment voucher under GST RCM?
A payment voucher is the document a registered recipient must issue when they pay an unregistered supplier and GST is payable under Reverse Charge. Section 31(3)(g) and Rule 52 require it. It records who was paid, how much, on which date, and that tax is on reverse charge. It is not a tax invoice.
Is a payment voucher the same as a self invoice?
No. Raise the self invoice when you receive the goods or services (Section 31(3)(f)). Raise the payment voucher when you pay (Section 31(3)(g)). Keep both. Download the RCM invoice format / self invoice for the tax document.
Do I add GST to the amount I pay the unregistered supplier?
No. Pay the supplier only their billed amount. You pay CGST and SGST (or IGST) separately to the government from the electronic cash ledger. This template shows those two totals on different rows so they are not mixed.
Is a bank UTR enough instead of this voucher?
No. The UTR proves the transfer. The payment voucher is the prescribed GST document. Keep UTR + voucher + self invoice + the supplier's plain bill in one folder.
Which number series should I use?
Use a consecutive PV-xxx series for payment vouchers, a separate SI-xxx series for self invoices, and keep both away from your outward sales INV- series.