A receipt voucherreferred to in clause (d) of sub-section (3)of section _ 31 shall contain the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Numberof the supplier;
(b) 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 symbolisedas “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date ofits issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number,if registered, ofthe recipient;
(e) description of goodsor services;
(f amount of advance taken;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amountof tax charged in respect of taxable goods orservices (centraltax, State tax, integrated tax,. Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;
—) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorisedrepresentative:
Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid al the rate of eighteen per cent.; :
(ii) the nature of supply is not determinable, the same shall be treated as inter- State supply.