GST Payment Voucher Format

Rule 52 of CGST Rules 2017

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