Required contents of Receipt Voucher :
A receipt voucher referred to in section 31(3)(d) of CGST Act shall contain the following particulars – (a) name, address and GSTIN of the supplier (b) a consecutive serial number containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/”respectively, and any combination thereof, unique for a financial year (c) date of its issue; (d) name, address and GSTIN or UIN, if registered, of the recipient (e) description of goods or services (f) amount of advance taken (g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess) (h) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess) (i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce (j) whether the tax is payable on reverse charge basis; and (k) signature or digital signature of the supplier or his authorized representative :- rule 5 of Invoice Rules.