VOUCHER TYPES

Voucher Types

• In accounting language, a Voucher is a documentary evidence of a transaction. There may be different documentary evidences for different types of transactions. 
• E.g. Receipt given to a customer after making payment by him/her is documentary evidence of amount received. A sales invoice, a purchase invoice, is also a documentary evidence of transaction. Journal voucher is a documentary evidence of a non-cash/bank transaction.
•  In accounting, every transaction, before it is recorded in the accounting system, must be supported by a documentary proof. In computer language, the word voucher has got a little different meaning. 
• Voucher is a place where transactions are recorded. It is a data input form for inputting transaction data. In accounting, there may be different types of transactions, hence we use different voucher types for recording of different transactions.

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