Rule 50 CGST Rules 2017 : Receipt voucher

By | July 13, 2017
(Last Updated On: July 5, 2018)

 Rule 50 CGST Rules 2017

Summary of Rule 50 CGST Rules 2017

( Rule 50 CGST Rules 2017 explains Receipt voucher  and is covered in Chapter VI Tax Invoice, Credit and Debit Notes : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)

Rule 50 CGST Rules 2017

Receipt voucher

50. A receipt voucher referred to in clause (d) 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)description of goods or services;
(f)amount of advance taken;
(g)rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h)amount of tax charged 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;
(j)whether the tax is payable on reverse charge basis; and
(k)signature or digital signature of the supplier or his authorised representative:

Provided that where at the time of receipt of advance,—

(i)the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent;
(ii)the nature of supply is not determinable, the same shall be treated as inter-State supply.


 Rule 50 CGST Rules 2017

Also refer CBIC Website Click here 

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