Receipt Voucher Format in GST

Rule-50 of CGST Rules 2017

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.