Chapter - VI of CGST Rules, 2017
TAX INVOICE, CREDIT AND DEBIT NOTES
RULE 52. Payment voucher.- (corresponding
section 31)
A payment voucher referred to in clause (g) 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 if registered;
(b) a consecutive serial number not exceeding sixteen characters, in one or
multiple series, containing alphabets or numerals or special charactershyphen
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 of the
recipient;
(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
supply in the course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised
representative.