Rule 51 CGST Rules 2017 : Refund voucher.

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

 Rule 51 CGST Rules 2017

Summary of Rule 51 CGST Rules 2017

( Rule 51 CGST Rules 2017 explains Refund 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 51 CGST Rules 2017

Refund voucher.

51. 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.

 


 Rule 51 CGST Rules 2017

Also refer CBIC Website Click here 

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