CGST Rule 52: Payment Voucher

Provisions under Rule 52 of CGST Rules, 2017 relating to “Payment Voucher”:

CGST Rule 52: Payment Voucher (Chapter VI: Tax Invoice, Credit and Debit Notes) [*1]

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.

Notes (History of Amendments in Bare Text):

1. CGST Rule 52 introduced vide Notification 10/2017, effective 01/07/2017.