- Advance value
- ₹1,85,000
- CGST 9%
- ₹16,650
- SGST 9%
- ₹16,650
- Actual credit
- ₹2,18,300
- Mode
- Transfer
- Account
- Patil Constructions current account
- Evidence
- Bank credit checked
- Tax basis
- Firm-supplied service-advance treatment · 18%
- Document
- Receipt voucher · required contents supplied by accounts
Record advance held, not earned work. The voucher represents that receipt once. Later invoices reconcile its tax and recovery.