Home Acts & Rules GST Final Rules (Draft) GST - Tax Invoice, Credit And Debit Notes - Final Draft Rules 18-5-2017 This
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Rule 6 - Refund voucher - GST - Tax Invoice, Credit And Debit Notes - Final Draft Rules 18-5-2017Extract 6. Refund voucher A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars: (a) name, address and GSTIN 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 GSTIN or UIN, if registered, of the recipient; (e) number and date of receipt voucher issued in accordance with provisions of sub- rule 5; (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 authorized representative.
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