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<h1>Payment voucher requirements under GST: specified supplier, recipient, invoice numbering, tax particulars and signature obligations.</h1> Payment vouchers must include supplier and recipient name, address and GSTIN if registered; a unique consecutive serial number (up to sixteen characters allowing letters, numerals and specified special characters) for the financial year; date of issue; description of goods or services; amount paid; applicable tax rates and tax amounts by tax type; place of supply with State name and code for inter State supplies; and the supplier's or authorized representative's signature or digital signature.
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