Receipt Voucher Format in GST

Rule-50 of CGST Rules 2017

Receipt voucher

A receipt vouch­er referred to in clause (d) 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;
• descrip­tion of goods or services;
• amount of advance taken;
• rate of tax (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);
• amount of tax charged 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;
• whether the tax is payable on reverse charge basis; and
• sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his autho­rized rep­re­sen­ta­tive: Pro­vid­ed that where at the time of receipt of advance, 
  • the rate of tax is not deter­minable, the tax shall be paid at the rate of eigh­teen per cent.;

the nature of sup­ply is not deter­minable, the same shall be treat­ed as inter-State supply.

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