GST Payment Voucher Format

Rule 52 of CGST Rules 2017

Payment voucher must contain

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

• name, address and GSTIN of the sup­pli­er if registered;
• 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 of the recipient;
• descrip­tion of goods or services;
• amount paid;
• rate of tax (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);
• amount of tax payable in respect of tax­able goods or ser­vices (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);
• 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
• sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his authorized

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