TAX INVOICE, CREDIT AND DEBIT NOTES 

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.