TAX INVOICE, CREDIT AND DEBIT NOTES

7. Payment voucher

A payment voucher referred to in clause (g) of sub - section (3) of section 31 shall contain the following particulars:

(a) name, address and GSTIN 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 GSTIN 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 authorized representative.