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Rule 51. Refund voucher.

by | Aug 3, 2024 | GST | 0 comments

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Important Keyword: Section 31, Rule 50.

GST Rule 51. Refund voucher. –

A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-

(a) 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;

(c) date of its 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 goods or services in respect of which refund is made;

(g) amount of refund made;

(h) 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);

(j) whether the tax is payable on reverse charge basis; and

(k) signature or digital signature of the supplier or his authorised representative.

Read More: Notification No. 12/2017 — Integrated Tax: Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017.

Web Stories: Notification No. 12/2017 — Integrated Tax: Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017.

Official Income Tax Return filing website: https://incometaxindia.gov.in/