Bill numbers may not appear on the 438 form if there are discrepancies in voucher dates or if the voucher has already been settled with a zero pending amount. The system only displays unsettled vouchers that match the defined date criteria.

To resolve this, verify that the ‘Against Reference’ voucher date aligns with the JV Voucher Date. Also, check whether the voucher is already settled - if so, it cannot be reused or shown again. Correcting the date alignment and ensuring the voucher’s settlement status should make the bill numbers appear properly on the form.