Receipt voucher requirements govern advance payments and mandate prescribed particulars; refund voucher follows if no supply occurs. Issuance of receipt vouchers is required on receipt of advance payments and such vouchers must include supplier and recipient details, a consecutive serial number unique for the financial year, date, description of supply, amount of advance, applicable tax rate and tax amount, place of supply for inter state transactions, reverse charge indication, and supplier signature. Where no supply is made and no tax invoice follows, a refund voucher may be issued referencing the receipt voucher and stating refund amount, tax particulars and required identifications.