web analytics

According to Rule 50 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,-

  1. name, address and Goods and Services Tax Identification Number of the supplier;

  2. 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;

  3. date of its issue;

  4. name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;

  5. description of goods or services;

  6. amount of advance taken;

  7. rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);

  8. amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);

  9. 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;

  10. whether the tax is payable on reverse charge basis; and

  11. signature or digital signature of the supplier or his authorised representative: Provided that where at the time of receipt of advance,-
    1. the rate of tax is not determinable, the tax shall be paid at the rate of eighteen percent ;
    2. the nature of supply is not determinable, the same shall be treated as inter- State Supply.

 

  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017
Ask Download

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
Jail