Rule 52 CGST Rules 2017 : Payment voucher

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

 Rule 52 CGST Rules 2017

Summary of Rule 52 CGST Rules 2017

( Rule 52 CGST Rules 2017 explains Payment 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 52 CGST Rules 2017

Payment voucher

52. A payment voucher referred to in clause (g) 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 if registered;
(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 of the recipient;
(e)description of goods or services;
(f)amount paid;
(g)rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h)amount of tax payable 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; and
(j)signature or digital signature of the supplier or his authorised representative.

 


 Rule 52 CGST Rules 2017

Also refer CBIC Website Click here 

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