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of <h1>Payment Voucher Requirements Under Rule 52: Include Supplier Details, Unique Serial Number, Tax Info, and Signature.</h1> A payment voucher under Rule 52 of the Central Goods and Services Tax Rules, 2017, must include specific details: the supplier's name, address, and GST Identification Number if registered; a unique serial number for the financial year; the date of issue; the recipient's name, address, and GST Identification Number; a description of goods or services; the amount paid; applicable tax rates; the tax amount payable; the place of supply with state name and code for inter-State transactions; and the signature or digital signature of the supplier or authorized representative.
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