A payment voucher referred to in clause (g) of subsection (3) of section 31 shall contain the following particulars, namely:- (@)
(b) ()
(d) 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;
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(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, 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;
and () signature or digital signature of the supplier or his authorised representative.