Section 51 in Himachal Pradesh Goods and Services Tax Rules, 2017
51. Refund voucher.
- A refund voucher referred to in clause (e) 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)number and date of receipt voucher issued in accordance with the provisions of rule 50;(f)description of goods or services in respect of which refund is made;(g)amount of refund made;(h)rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);(i)amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union territory tax or cess);(j)whether the tax is payable on reverse charge basis; and(k)signature or digital signature of the supplier or his authorised representative.
