# The Central Goods and Services Tax Rules, 2017, Rule 51: Refund voucher

- Act: The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017)
- In force from: 2017-06-22
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/51/

## Text

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.

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