A refund voucherreferred to in clause (e) ofsub-section (3) of section 3} shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the ' supplier;
634 (20) Heagey wsrya, feat 30 FA 2017
(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 symbolised as “-” 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, of the recipient;
(e) number and date of receipt voucher issued in accordance with the provisions of rule 50;
(f) description of goodsorservices in respect ofwhich refund is made;
(g) amount ofrefund made;
(h) rate of tax (central tax, State tax, integrated tax, Unionterritory tax or cess);
(i) amount oftax paid in respect of such goods or services (central tax, State tax, integrated tax, Unionterritory tax or cess);
(j) whetherthe tax is payable on reverse charge basis; and
(k) signature ordigital signature of the supplier or his authorised representative.