Rule 50. Receipt voucher.-
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.
