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of <h1>Receipt Vouchers Under GST Rules Must Include Supplier & Recipient Details, Tax Rate, and Supply Nature</h1> A receipt voucher under the Central Goods and Services Tax Rules, 2017, must include specific details: the supplier's name, address, and GST Identification Number; a unique serial number for the financial year; the issue date; recipient's details; a description of goods or services; advance amount; applicable tax rate and amount; place of supply with state details for inter-State transactions; reverse charge applicability; and the supplier's signature. If the tax rate or supply nature is indeterminable at advance receipt, an 18% tax rate applies, and the supply is treated as inter-State.
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