A refund voucher referred to in clause (e) of subsection (3) of section 31 shall contain the following particulars, namely:- (@) name, address and Goods and Services Tax Identification Number of 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 symbolised as “- ” and “/” respectively, and any combination thereof, unique for a financial year;
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(d)
(e) "
(9)
(r) date of its issue;
name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
number and date of receipt voucher issued in accordance with the provisions of rule 50;
description 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);
(i) 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
(k) signature or digital signature of the supplier or his authorised representative.