CGST Rules Rule 52 — Payment voucher
CGST Rules, 2017 · Payment voucher
Quick Answer
Rule 52 of the CGST Rules, 2017 governs Payment voucher. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 52 CGST: Payment voucher — eligibility, conditions, case laws and compliance impact under Indian tax law.
(a)name, address and Goods and Services Tax Identification Number of the supplier if registered;
(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 of the recipient;
(e)description of goods or services;
(f)amount paid;
(g)rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h)amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i)place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
(j)signature or digital signature of the supplier or his authorised representative.
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CGST Rules Rule 52 was introduced as part of the CGST Rules, 2017.