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of <h1>Payment Voucher Must Include Supplier Details, Unique Serial Number, Tax Info, and More Under Section 31(3)(g)</h1> A payment voucher, as outlined in clause (g) of sub-section (3) of section 31, must include specific details: the supplier's name, address, and GSTIN if registered; a unique serial number not exceeding sixteen characters; the issue date; recipient's name, address, and GSTIN; description of goods or services; amount paid; applicable tax rates (central, state, integrated, or Union territory tax, or cess); the tax amount payable; place of supply with state name and code for inter-State transactions; and the supplier's or authorized representative's signature or digital signature.
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