Rule 50
Receipt voucher
GST
TAX INVOICE, CREDIT AND DEBIT NOTES
Rule 50 of Central Goods and Services Tax Rules, 2017
50. Receipt voucher.-
A receipt voucher referred to in clause (d) 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 Iden
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