Rule 52
Payment voucher
GST
TAX INVOICE, CREDIT AND DEBIT NOTES
Rule 52 of Central Goods and Services Tax Rules, 2017
52. Payment voucher.-
A payment voucher referred to in clause (g) 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 if registered;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets o
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