A refund voucher referred to in clause (e) of sub—section (3) of section 31 shall contain the following particulars, namely:- 18
(a)
(b) 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 characters- (C)
(d)
(e)
(f)
(g)
(h)
(i)
(i)
(k) hyphen 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;
number and date ofreceipt voucher issued in accordance with the provisions ofrule 50', dcscription of goods or services in respect of which refund is made;
amount of refund made;
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
whether the tax is payable on reverse charge basis; and signature or digital signature of the supplier or his authorised representative.