Yes, A “Receipt voucher” containing prescribed particulars should be issued on receipt of any advance payment towards supply of goods or services. Receipt voucher is a document issued as per Section 31(3)(d) when advance is collected/ received in relation to supply of Goods or Services. GST will be Payable on unsettled pending advances on the last day of month. In case of E-Auction sale DO cum Advance Receipt voucher will be issued. In case of FSA sale, Advance receipt voucher will be issued.