CGST Rule 51: Refund Voucher

Provisions under Rule 51 of CGST Rules, 2017 relating to “Refund Voucher”:

CGST Rule 51: Refund Voucher (Chapter VI: Tax Invoice, Credit and Debit Notes) [*1]

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.

Notes (History of Amendments in Bare Text):

1. CGST Rule 51 introduced vide Notification 10/2017, effective 01/07/2017.