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According to Rule 51 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

A refund voucher referred to in clause (e) 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. number and date of receipt voucher issued in accordance with the provisions of rule 50;

  6. description of goods or services in respect of which refund is made;

  7. amount of refund made;

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

  9. amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union territory tax or cess);

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

  11. signature or digital signature of the supplier or his authorised representative.
  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017
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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 .
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