Rule 51 of CGST Rules – Refund voucher

(updated as on 15.11.2017)

A refund voucher referred to in clause (e) of sub-section (3) of section31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of thesupplier;
(b) a consecutive serial number not exceeding sixteen characters, in one ormultiple series, containing alphabets or numerals or special characters hyphenor dash and slash symbolized as – and / respectively, and anycombination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or UniqueIdentity Number, if registered, of the recipient;
(e) number and date of receipt voucher issued in accordance with the provisionsof rule 50;
(f) description of goods or services in respect of which refund is made;
(g) amount of refund made;
(h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(i) amount of tax paid in respect of such goods or services (central tax, Statetax, integrated tax, Union territory tax or cess);
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative.

CHAPTER VI

TAX INVOICE, CREDIT AND DEBIT NOTES

Chapter VIof CGST Rules, 2017 consists of ten rules relating to TAX INVOICE, CREDIT AND DEBIT NOTESRULES under the GST regime. All this rules are available for your ready reference.
Rule 46 :Tax invoice
Rule 47 :Time limit for issuing tax invoice
Rule 48 :Manner of issuing invoice
Rule 49 : Bill of supply
Rule 50 : Receipt voucher
Rule 51 :Refund voucher
Rule 52 :Payment voucher
Rule 53 : Revised tax invoice and credit or debit notes
Rule 54 :Tax invoice in special cases
Rule 55 : Transportation of goods without issue of invoice

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Click here to download the CGST Rules as updated on 15th November, 2017