A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a)
(b) (C)
(d)
(e)
(t)
(g)
(h)
(i) 0) name, address and Goods and Services Tax identification Number of the supplier if registered;
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;
date of its issue;
name, address and Goods and Services Tax Identification Number of the recipient;
description of goods or services;
amount paid;
rate oftax (central tax, State tax, integrated tax, Union territory tax or cess);
amount of tax payable 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; and signature or digital signature of the supplier or his authorised representative.