A paymentvoucherreferred to in clause (g) of sub-section @) of section 31 shall contain the following particulars, namely:-
(a)
(b) ©).
(d)
(e)
(f).
(g)
(h)
(i) G) name, address and Goods and Services Tax Identification Number of the ‘supplierif 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 symbolisedas “‘-” and “/” respectively, and any combination thereof, unique for a financial year;
date ofits issues name, address and Goods and Services Tax Identification Number of the recipient;
description of goodsorservices;
amountpaid;
rate of tax (central tax, State tax, integrated tax, Unionterritory tax or cess);
amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Unionterritory tax or cess);
place of supply along with the name ofState andits code, in case of a supply in the course of inter-State trade or commerce; and signature or digital signature of the supplier or his authorised representative.
Awe UII, foal 30 YA 2017 634 (21)