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What will be the content of Refund Voucher in GST?

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What will be the content of Refund Voucher in GST?
posted Dec 22, 2017 by Ananya Saha

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1 Answer

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As per the Rule 51 of CGST Rule 2017,a refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars:
1. Name, address and GSTIN of the supplier;
2. 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
3. Date of its issue;
4. Name, address and GSTIN or UIN, if registered, of the recipient;
5. Number and date of receipt voucher issued in accordance with provisions of subrule
6. Description of goods or services in respect of which refund is made;
7. Amount of refund made;
8. Rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
9. Amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
10. Whether the tax is payable on reverse charge basis; and
11. Signature or digital signature of the supplier or his authorized representative.

answer Dec 26, 2017 by Adarsh
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