Chapter - VI of CGST Rules, 2017
TAX INVOICE, CREDIT AND DEBIT NOTES
RULE 50. Receipt voucher (corresponding section 31)
A receipt voucher referred to in clause (d) of sub-section (3) of
section 31
shall contain the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the
supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or
multiple series, containing alphabets or numerals or special characters hyphen
or dash and slash symbolised as '-' and '/' respectively, and any combination
thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e) description of goods or services;
(f) amount of advance taken;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or
cess);
(h) amount of tax charged 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
supply in the course of inter-State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised
representative:
Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid at the rate of
eighteen per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as
inter-State supply.