GST Refund Voucher Format

Rule-51 of CGST Rules 2017

Refund voucher

A refund vouch­er referred to in clause (e) of sub-sec­tion (3) of sec­tion 31 shall con­tain the fol­low­ing particulars:

• name, address and GSTIN of the supplier;
• 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
• date of its issue;
• name, address and GSTIN or UIN, if reg­is­tered, of the recipient;
• num­ber and date of receipt vouch­er issued in accor­dance with pro­vi­sions of sub- rule 5;
• descrip­tion of goods or ser­vices in respect of which refund is made;
• amount of refund made;
• rate of tax (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);
• amount of tax paid in respect of such goods or ser­vices (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);
• whether the tax is payable on reverse charge basis; and
• sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his authorized

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