Rule 52. Payment voucher.-
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 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 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.
