Rule 51 GST - Refund voucher

According to Rule 51 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-

1. name, address and Goods and Services Tax Identification Number of the supplier;
   
   
2. 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;
   
   
3. date of its issue;
   
   
4. name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
   
   
5. number and date of receipt voucher issued in accordance with the provisions of rule 50;
   
   
6. description of goods or services in respect of which refund is made;
   
   
7. amount of refund made;
   
   
8. rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
   
   
9. amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
   
   
10. whether the tax is payable on reverse charge basis; and
    
    
11. signature or digital signature of the supplier or his authorised representative.