Section 52 in Rajasthan Goods and Services Tax Rules, 2017
52. Payment voucher.
- A payment voucher referred to in clause (g) 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 if registered;(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 of the recipient;(e)description of goods or services;(f)amount paid;(g)rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);(h)amount of tax payable 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; and(j)signature or digital signature of the supplier or his authorised representative.
