We know that in certain cases ,Reverse Charge is applicable and Person Receiving goods and services have to deposit GST to Government
In this case, person depositing GST have to issue Payment Voucher to Vendor/Supplier
 
Example
A Provides advocate Service to B of 100000
As per GST Rule, B has to deposit 18000 directly to government under Reverse charge 
Also B has to pay A 100000 (invoice amt)
So in this case, B will issue A Payment Voucher
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About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.