A payment voucher, as outlined in section 31(3)(g) of the GST laws, must include specific information. Firstly, it should have the name, address, and GST Identification Number (GSTIN) of the supplier, if they are registered. It must also feature a unique serial number, which can be a combination of up to sixteen characters including letters, numbers, and certain special characters like hyphens and slashes, applicable for a financial year. The date when the voucher is issued should be clearly stated.
The voucher should also contain the name, address, and GSTIN of the recipient. A description of the goods or services provided must be included, along with the total amount paid. It should specify the rate of tax applicable, whether it be central, state, integrated, union territory tax, or cess. The voucher must also detail the total tax amount payable for the goods or services.
In situations involving inter-state trade or commerce, the voucher should note the place of supply, including the state name and its code. Finally, the voucher needs to be signed, either physically or digitally, by the supplier or their authorized representative. These requirements ensure transparency and compliance with tax regulations.
Note: It is an AI generated summary for reference purpose only.
(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.
