Rule 52 of CGST Rules - Payment voucher

Rule 52 of CGST Rules - Payment voucher

(updated as on 15.11.2017)

A payment voucher referred to in clause (g) of sub-section (3) ofsection 31 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of thesupplier if registered; (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 of therecipient; (e) description of goods or services; (f) amount paid; (g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (h) amount of tax payable in respect of taxable goods or services (central tax,State tax, integrated tax, Union territory tax or cess); (i) place of supply along with the name of State and its code, in case of a supplyin the course of inter-State trade or commerce; and (j) signature or digital signature of the supplier or his authorised representative.

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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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