A receipt voucher referred to in clause (d) of sub-section (3) of section 3i shall contain the following particulars, namely,-
(a)
(b) (C)
(d)
(6) (D
(g)
(h)
(i) 00 name, address and Goods and Services Tax Identification Number of the supplier;
a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
date of its issue;
name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, ofthe recipient;
description of goods or services;
amount of advance taken;
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
place of supply along with the name of State and its code, in case ofa supply in the course of inter—State trade or commerce;
whether the tax is payable on reverse charge basis; and signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent;
(ii) the nature of supply is not determinable, the same shall be treated as inter»State supply.