Rule 51. Refund voucher. -
A refund voucher referred to in clause (e) 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) number and date of receipt voucher issued in
accordance with the provisions of 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, State tax, 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.
