I'm sorry Hemal, there is a slight error in my query. If there is data for more than one year then the data would be grouped only according to month only and not by year. The following is the edited query:

Select p.Month, SUM(p.cramount) As Credit, SUM(q.dramount) As Debit From

(

Select b.voucherno, DATENAME(YY, a.dt) As Year, DATENAME(MM, a.dt) As Month, SUM(b.cramount) As cramount From voucher As a

JOIN voucherCr As b ON a.voucherno = b.voucherno AND a.vouchertype = b.vouchertype

Group By b.voucherno, DATENAME(YY, a.dt), DATENAME(MM, a.dt)

) As p

JOIN

(

Select b.voucherno, DATENAME(YY, a.dt) As Year, DATENAME(MM, a.dt) As Month, SUM(b.dramount) As dramount From voucher As a

RIGHT JOIN voucherDr As b ON a.voucherno = b.voucherno AND a.vouchertype = b.vouchertype

Group By b.voucherno, DATENAME(YY, a.dt), DATENAME(MM, a.dt)

) As q ON p.voucherno = q.voucherno

Group By p.Month