Section 50 in Kerala Goods and Services Tax Rules, 2017
50. Receipt voucher.
- A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,-(a)name, address and Goods and Services Tax Identification Number of the supplier;(b)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;(c)date of its issue;(d)name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;(e)description of goods or services;(f)amount of advance taken;(g)rate of tax (central tax, state tax, integrated tax, union territory tax or cess);(h)amount of tax charged in respect of taxable goods or services (central tax, state tax, integrated tax, union territory tax or cess);(i)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;(j)whether the tax is payable on reverse charge basis; and(k)signature or digital signature of the supplier or his authorised representative:Provided that where at the time of receipt of advance,-(i)the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent;(ii)the nature of supply is not determinable, the same shall be treated as inter-state supply.
