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. |
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