you could take what theSQLGuru wrote and make it generalizable for all years with Datepart functions.

select sum(case when datepart(mm,Invoice_date)=1 then Total_Amount else 0 end ) as Jan,

sum(case when datepart(mm,Invoice_date)=2 then Total_Amount else 0 end ) as Feb,

-- etc

Datepart(yy, Invoice_date) as Yr

from #RECEIVABLE

group by Datepart(yy, Invoice_date)