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of <h1>GST receipt voucher: include supplier/recipient addresses, GSTIN, unique serial, date, tax rates/amounts, place of supply, reverse charge; indeterminate rate 18%</h1> A receipt voucher under the GST rules must include supplier and recipient addresses and GSTIN/UIDN, a unique consecutive serial number (=16 characters), issue date, description of goods or services, amount of advance, tax rates and tax amounts (central, State, integrated, UT or cess), place of supply with State name and code for inter-state supplies, indication if tax is payable under reverse charge, and supplier's signature or digital signature. If at receipt the tax rate is indeterminable, tax is payable at 18%; if the nature of supply is indeterminable, it is treated as an inter-state supply.
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