Refund voucher

Rule 51 of the Central Goods and Services Tax Rules, 2017 deals with 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; The Act came into force on 22 Jun 2017.

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.

Rule 51, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).