According to Rule 52 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:-
- name, address and Goods and Services Tax Identification Number of the supplier if registered;
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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;
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date of its issue;
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name, address and Goods and Services Tax Identification Number of the recipient;
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description of goods or services;
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amount paid;
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rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
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amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
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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
- signature or digital signature of the supplier or his authorised representative
