VOUCHER NUMBER

 Voucher Number

A Voucher Number or a Document Number is a unique identity of any voucher/ document. A voucher may be identified or searched using its unique voucher number. Let us understand some peculiarities about voucher numbering.

•  Voucher number must be unique. 
•  Every voucher type shall have a separate numbering series 
• A voucher number may have prefix or suffix or both, e.g. ICPL/2034/17-18. In this case “ICPL” is the prefix, “17-18” is the suffix and “2034” is the actual number of the voucher. 
•  All vouchers must be numbered serially, i.e. 1,2,3,4,5,6 and so on. 
•  All vouchers are recorded in chronological order and hence voucher recorded earlier must have an earlier number, i.e. if voucher number for a payment voucher having date as 15th April 2017 is 112, voucher number for all the vouchers recorded after this date shall be more than 112 only.

http://www.comgurukul.com/educational-books/gst-book/

GST (Goods and Services Tax) Book -A student friendly Latest and Updated Best GST Book - Bharat Gurukul
GST Student friendly Book most relevant/Useful for CA Intermediate/IPCC, CS executive , CWA Intermediate