Receipt voucher in case of advance collection Sec 31(3)(d) & 31(3)(e)

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....son shall, on receipt of advance payment with respect to any supply of goods or services or both, issue a receipt voucher or any other document, containing such particulars prescribed under rule 50, evidencing receipt of such payment; Particulars of Receipt Voucher [ Rule 50 of CGST Rules ] A receipt voucher referred to in section 31(3)(d) shall contain the following particulars, namely:- * Na....

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....erse charge basis; and * signature or digital signature of the supplier or his authorized representative. * It has also been provided in the Invoice Rules that if at the time of receipt of advance, i. the rate of tax is not determinable; the tax may be paid @18%; ii. the nature of supply is not determinable, the same shall be treated as inter-State supply. Issuance of Refund voucher * whe....

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.... any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) number and date of receipt voucher issued in accordance with the provisions of rule 50; (f) description of goods or services in respect of which refund is made; (g) amount of refund....