Payment voucher requirements: record supplier and recipient details, serial number, tax particulars, place of supply and signature. Payment voucher under Rule 52 must identify supplier and recipient, include a consecutive serial number (up to sixteen characters) and date, describe goods or services and amount paid, state applicable tax rates and tax amounts (central, State, integrated, Union territory tax or cess), record place of supply with State name and code for inter State supplies, and bear the supplier's signature or digital signature.