Rule 51 – Rules – TAX INVOICE, CREDIT AND DEBIT NOTES – Central Goods and Services Tax Rules, 2017 – Rule 51 – 51. Refund voucher.- A refund voucher referred to in clause (e) 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 charactershyphen or
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