CHAPTER VI - TAX INVOICE, CREDIT AND DEBIT NOTES
Rule 46 - Tax invoice... Rule 46A - Invoice-cum-bill of sup... Rule 47 - Time limit for issuing t... Rule 48 - Manner of issuing invoic... Rule 49 - Bill of supply... Rule 50 - Receipt voucher...
Rule 51 - Refund voucher...Rule 52 - Payment voucher... Rule 53 - Revised tax invoice and ... Rule 54 - Tax invoice in special c... Rule 55 - Transportation of goods ... Rule 55A - Tax Invoice or bill of ...
Rule 51 - Refund voucher
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.
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