CGST Rules Rule 51 — Refund voucher
CGST Rules, 2017 · Refund voucher
Quick Answer
Rule 51 of the CGST Rules, 2017 governs Refund voucher. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 51 CGST: Refund voucher — eligibility, conditions, case laws and compliance impact under Indian tax law.
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.
No case laws found for this section yet.
Browse all case laws →No FAQs available for this section yet.
No related notifications found for this section.
Browse all notifications →Amendment History
No amendment records available for this section.
CGST Rules Rule 51 was introduced as part of the CGST Rules, 2017.